19. Officers competent to check Motor Vehicles in Local Areas

(1) Any officer of the Commercial Taxes Department authorised by the Government under sub­section (3) shall have power to stop any motor vehicle that is being brought into any local area for sale or use and examine the documents relating to purchase of the vehicle and payment of tax due thereon under this Act.

(2)The person incharge of the vehicle shall stop the vehicle and keep the vehicle stationary so long as it is necessary for examination mentioned in sub-section (1) and shall give the details about the purchase of the vehicle and payment of tax under this Act.

(3)The Government may authorise any officer of the Commercial Taxes Department, not below the rank of Commercial Tax Officer to exercise the powers specified in sub-section (1) in such local areas or part thereof as may be notified from time to time.