Power of the taxation authority to stop a barge

The taxation authority or such officer, being a gazetted officer, as may be prescribed in this behalf may, (a) enter any time between sunrise and sunset any premises where he has reason to believe that a barge is kept, or (b) require the person who is in possession of a barge to stop such barge and cause it to remain stationary so long as may be reasonably necessary, for the purpose of satisfying itself or himself that the amount of tax due in accordance with the provision of this Act in respect of such barge has been paid or for carrying out such verification as may be prescribed.