Section 68
Power to stop and search conveyance
ActIn forceProvision 78 of 131
Section 68
(2)
If required so to do by the proper officer of sales tax, the person in control or in charge of the conveyance—
(a)
shall stop the conveyance and allow the proper officer of sales tax to examine it;
(b)
shall move the conveyance to another place for examination; and
(c)
shall not proceed with the journey until permission to do so has been given by the proper officer of sales tax.
(3)
The person in control or in charge of the conveyance examined under this section shall, on the request of the proper officer of sales tax, open all parts of the conveyance for examination by the proper officer of sales tax and take all measures necessary to enable the examination as the proper officer of sales tax considers necessary to be made.