Rule 159

(1) The driver or any other person-in-charge of a goods vehicle or boat, shall stop the vehicle or boat at a check post or a barrier and keep it stationary for as long as it is required by the officer in-charge of the check post or barrier and allow examination of the goods in the vehicle or the boat and inspection of all the records connected with the goods in the vehicle or boat.

(2) When the officer-in-charge of the check post or barrier is not at the check post or barrier, the driver or any other person-in-charge of a goods vehicle or boat shall keep it stationary at the check post or barrier, when required by any officer assisting the officer-in-charge of the check post or barrier, for a period not exceeding ten minutes in order to enable the officer-in-charge of the check post or barrier to come and examine the goods.

(3) When such officer examines the goods, the owner or other person-in-charge of the goods vehicle shall deliver to such officer copies of the goods vehicle record, trip sheet or log book and also the tax invoice, bill of sale or delivery note which accompanies the goods vehicle.

(4) If on such inspection by any such officer it is found that in respect of goods being transported in the goods vehicle or boat.-

(a) there is any contravention of or non-compliance with the provisions of subsection (2) or subsection (3) of section 53; or

(b) the declaration made under subsection (2) of section 53 is false in respect of the materials furnished therein; or

(c) the particulars furnished in the records do not tally with the goods actually being transported or do not relate to such goods,

such officer may, after giving the owner or person-in-charge of the goods vehicle or boat a reasonable opportunity of being heard, by order, levy penalty a not exceeding the limits specified in sub-section (12) of section 53.

(5) The officer disposing of goods in public auction under clause (c) of sub-section (14) of section 53, shall make remittance of the sale proceeds into the Government Treasury and, after adjusting the sale proceeds towards penalty and charges incurred by the State, shall inform and refund the balance amount, by issuing a refund payment order as specified under rule 128 to the owner or person in charge of goods vehicle or boat or to a dealer registered under the Act or carrier or bailee, who applies for a refund of the amount in person or through his authorized agent within sixty days from the date of receipt of such information.