Rule 47

1[(1) At any place other than a check post or barrier, the driver or any other person-in-charge of a goods vehicle or boat as the case may be, on demand, by an officer of Department not below the rank of an Assistant Commercial Tax Officer, shall stop the vehicle or boat, as the case may be, and keep it stationery as long as may reasonably be necessary, and allow the officer to examine the contents in the vehicle or boat and inspect all records relating to the goods carried, which are in the possession of such driver or other person in charge, who shall if so required, give his name and address and the name and address of the owner of the vehicle or boat]. (2)If on such inspection by such officer it is found that any dealer is transporting goods in a vehicle or boat not covered by a 1( way bill in Form X issued by the person who consigned the goods).3[ Such officer may take action as provided for in Rule 46 .] 1. Subs. by G.O.Ms.No.1441 Rev.dt.21.7.1959. 2. Subs. by G.O.Ms.No.807 Rev.dt.27.4.1959. 3. Subs. by G.O.Ms.No. 1445. Rev.dt.5.11.1986 for the following words: "such officer may order their unloading and confiscate them after following the procedure prescribed in rule 46(4)".