Inspection

Without prejudice to the provisions contained in sections 16 and 17 any officer empowered by Government by notification in this behalf may, if he has reason to suspect that goods are being carried in any vessel or vehicle with a view to evade assessment of tax under this Act, after recording his reasons in writing, direct the person in charge of such vessel or vehicle to keep it stationery as long as may be reasonably necessary and examine the contents in the vessel or vehicle and inspect all records therein in respect of the goods carried and the person in charge of such vessel or vehicle and the goods shall, if so required, give his name and address and those of the owner of the vessel or vehicle as well as those of the consignor and consignee of the goods.