Section 74C in The Chhattisgarh Vanijyik Kar Niyam, 1995
74C. Inspection and search of the vehicle.
(1)Subject to the provisions of the proviso to sub-section (6) of Section 45-A, the check post officer may, for ensuring that any vehicle is not being used for evasion of tax payable under the Act, require the transporter to stop the vehicle, and such person shall forthwith comply with such requirement and keep the vehicle stationary for so long as is required by the said officer.(2)The said officer may, thereupon, enter and search such vehicle and inspect all goods and documents concerning the goods and documents which are being carried on such vehicle concerning the goods or the vehicle. In carrying out such search or inspection, the said officer may take assistance of any Inspector of Commercial Tax appointed under section 3 of the Adhiniyam or any other staff sub-ordinate to the said officer. The transporters shall forthwith furnish such particulars of goods and vehicle as may be required and shall render all possible assistance to the said officer in making the search or inspection.
