Section 6 in The West Bengal Motor Vehicles (Taxation On Goods And Passengers) Act, 1985
6. Verification of payment of tax and determination of tax. -
(1)Save as is provided in this Act, no goods or passengers shall be allowed to be carried by a goods vehicle or stage carriage unless the driver or the person-in-charge of such goods vehicle or stage carriage has in his possession such documents as may be prescribed showing the freight or fare on which tax is chargeable under this Act or denoting that the tax due under this Act has been paid.(2)Where the prescribed authority is satisfied that the operator has not paid any tax due under this Act, he shall determine and collect such tax at such point and in such manner as may be prescribed.
