Amendment status not verified — confirm the current text below against the official source.
Entry and search ofplace of busiress or any other place' (1) Ijor the pur?ose of section 62 or secdon 63, the officer aulhodsed in this behalfl may enter ard sea.rch any place of business of any dealer, peson, llanspoltel or owner lessee ofa warclrotlse 52 where he has reason to believe thal such.lealer. peasoll. hirnspoflel' owter or lessee ofa warehouse- keeps orls, forthe time beiog, keepillg ary accounts, rcgisteN. docrrments or records ofhis business or any stock ofgoods ibrsale in such place. (2) The officer authorised inthis behalt wllil e entering or searchjng any placeofbusiness ola dealer, person, lmnspoltel. ownel ol lessee of a warehouse or any other piace, break open any door or window ofa llollsc. roolr or walebouse, or any alnimh' sztfu. box or receptacle in which such olficerhas lcason io beiieve thatsuch dealer, pe6on transpol ter' owner ol lessee of warehousc keeps or is. forthe timebeing. keePirlg any accollnts' rcgistem, documents or records olhis business or any slock ofSoods for sale 65, Establishment of check posts for ilspection of goods in transport - (l) 'l'he Goverrmentmay, wilh a view to preventorcheck avoidaoce orevasion oltax by notification in thc OlficialGazette, dircct theestablishrneni ofthe checkpostorbal.lier at such places as may be spccified ill therotification and declare the name ofofficerwllo shall exelcise powers and clischarge duties al such checkpost by way ofinspection ofdocuments produced and goo.ls being movecl. (2) Thc driver or person in chargeofa vehicle orcarierofgoods in movemeotshall - (a) cxny with him the rBcortls ofthe Soods including clelivel y challans, bills orcash memo ot Sales or-dispalch men]os and plescribed declaration Formorway bjllduly lilled in and signed by the consignor of goods canied. (b) stop the vehicle or cal-l ier al evely check post sel up under sub-seclion ( 1), or any other place when so rcquircd by an offlcerauthorised in this bchalfi (c) produce all the docltments including the prcscibed way bill relating to lhe goocls before the officer in charge ofthe checkpostorthe autho sedofficerl (d) gjve all lhe inlorrnation in his possessioflrclating to the goods; (e) allow tlrc inspection of the goo.ls in the vehicle Ily the officer in cha€e of the clleck post or any authonsed officell (3) Where any goocls arc in movement within the leritory of the State of Sikkim an officer empowered by the State Govemment in this behalf, may' stop the vehicle or the carrier or$e -53 (4)