Section 61(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)Any officer, not below the rank of a Commercial Tax Officer, as may be authorised by the Commissioner, may for the purposes of this Act, require the transporter to stop the vehicle at any place and allow him and other persons assisting him, to search the vehicle and inspect the goods being carried, and to verily whether the document relating to such goods, which are in the possession of the transporter, are those as referred to in sub-section (1) and copy of the declaration referred to in sub-section (4) of Section 58 and also whether the documents are legible, correct and complete in all respects. The transporter, if so required by the officer, shall also give his name and address and the names and addresses of the owner of the vehicle, if the owner is different from the person in-charge of the vehicle, and the consignor and consignee of the goods and also their registration certificate number if they are registered under this Act.
