Explanation: The powers under this section may be exercised in respect of a dealer or a third party, and may be exercised for the purposes of undertaking an audit or to assist in recovery.

Power to stop, search and detain goods vehicles Power to stop, search and detain goods vehicles

1. (1) The Commissioner may, at any check-post or barrier or at any other place, require the driver or person in charge of a goods vehicle to stop the vehicle and keep it stationary so long as may be required to search the vehicle, examine the contents therein and inspect all records relating to the goods carried, which are in the possession of such driver or person in charge.
2. (2) The owner or person in charge of a goods vehicle shall carry with him such records as may be prescribed in respect of the goods carried in the goods vehicle and produce the same to the Commissioner on demand.
3. (3) The driver or person in charge of the goods vehicle shall, if required, inform the Commissioner of —
   • (a) his name and address;
   • (b) the name and address of the owner of the vehicle;
   • (c) the name and address of the consignor of the goods; and
   • (d) the name and address of the consignee of the goods; and
4. (4) If on an examination of the contents of a goods vehicle or the inspection of documents relating to the goods carried, the Commissioner has reason to believe that the owner or person in charge of such goods vehicle is not carrying the documents as required by sub-section
5. (2) or is not carrying proper and genuine documents or is attempting to evade payment of tax due under this Act, he may, for reasons to be recorded in writing, do any one or more of the following:
   • (a) refuse to allow the goods or the goods vehicle to enter Arunachal Pradesh;
   • (b) seize the goods and any documents relating to the goods; and
   • (c) seize the goods vehicle and any documents relating to the goods vehicle.
6. (5) Where the owner or the person in charge of the goods vehicle —
   • (a) requests time to adduce evidence of payment of tax in respect of goods to be detained or impounded; and
   • (b) furnishes security to the satisfaction of the officer in such form and in such manner as may be prescribed for the prescribed amount; the goods vehicle, the goods and the documents so seized may be released.
7. (6) The Commissioner may permit the owner or person in charge of goods vehicle to remove any goods or goods vehicle seized under sub-section
8. (4) subject to an undertaking —
   • (a) that the goods and goods vehicle shall be kept in the office, godown or other place within Arunachal Pradesh, belonging to the owner of the goods vehicle and in the custody of such owner; and
   • (b) that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose the person in charge of the goods vehicle shall furnish an authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf.
9. (7) Save as otherwise provided in this section, every search or seizure made under this section shall as far as possible be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches or seizures made under that Code.