Section 36(1) in Kerala General Sales Tax Rules, 1963
(1)At any place other than the notified area the driver or any other person in charge of the vehicle or vessel shall stop on demand by an officer of the Sales Tax Department of not lower in rank than an assessing authority and keep it stationary as long as may be required and allow examination of the goods in the vehicle or vessel and inspection of all the records connected with the goods in the vehicle or vessel.
