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State of Assam - Section

Section 338 in The Assam Excise Rules, 2016

338. Establishment of check post or barrier and inspection of liquor while in transit etc.

(1)The State Government may, by notification, direct the setting up of check post or the erection of a barrier or both at strategic point combined with other commercial check post or gate with a view to preventing leakage of revenue.
(2)At every vigilance check gate or check post or barrier mentioned under sub-rule (1) or at any other place when so required the excise officer-in-charge concerned may stop the driver or any other person in charge of animal, vessel, cart or other vehicle as the case may be and keep it stationary as long as may reasonably be necessary and inspect the licence or permit obtained under the provisions of the Act and Rules and may take necessary action as deem fit and proper.
(b)Every officer may be supplied with the following forms:
(1)Preliminary report to Collector of arrest, seizure or search in Form No.28 of Schedule XXXI (Section V-Miscellaneous).
(2)Report to Magistrate under the Excise Act in Form No.29 of the Schedule mentioned above.
(3)Final report to Collector after disposal of a case under the Excise Act of the Schedule mentioned above.