section 66
Interception, detention and search of vehicles or carrier and search of warehouse, etc.
The Sikkim Value Added Tax Act, 2005Tax2005106 sections
Statutory text
For the purpose of verifying whether any consignment of goods are being or have been transported in contravention of the provisions of section 60 or section 71, the officer in charge of the check post or any other officer authorised in this behalf, may, - (a) intercept, detain and search at any place referred to in sub-section (1) of section 65, any vehicle or carrier or any load carried by a person, or (b) search any warehouse or any other place in which, according to his information, such goods transported in contravention of the provisions of section 71 have been stored.
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