20B. Inspection of goods while in transit.- (1) Any Officer empowered by the State Government in this behalf may stop the vehicle or boat, as the case may be carrying tobacco products and keep it stationary as long as may reasonably be necessary, to examine the contents in the vehicle or boat and may inspect all records relating to the tobacco products carried, which are in the possession of such driver or other person-in-charge of the vehicle. (2) If on such examination and inspection it appears,- (a) (i) that the tax, if any payable under this Act in respect of the sale or purchase of the tobacco products carried, has been paid; or (ii) that the sale or purchase of the tobacco products carried for the purpose of payment of tax under this Act, has been properly accounted for in the documents referred to in clause (b) of this section; the said officer shall release the goods vehicle or boat with the tobacco products carried; or (b) (i) that the tax, if any payable under this Act in respect of the sale or purchase of the tobacco products carried has not been paid; or (ii) that the sale or purchase of the tobacco products, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the tobacco products carried, it is necessary to detain the tobacco products and direct the driver or any other person-incharge of the goods, vehicle or boat,- (i) to pay such tax; or (ii) to furnish security for an amount equal to five times the amount of tax payable in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax. (3) If the tax is paid or the security is furnished, then the goods so detained shall be released forthwith. (4) The driver or any other person incharge of the goods vehicle or boat shall, if so required give his name and address and the name and address of the owner of the goods vehicle or boat as well as those of the consignor and the consignee of the tobacco products. (5) if the tax directed to be paid or the security directed to be furnished under subsection (2) is not paid or furnished and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sate or purchase of the tobacco products carried, it is necessary to detain the goods, he shall detain so much of the tobacco products as are approximately equal in value to the amount of tax directed to be paid and security directed to be furnished under sub-section (2) as long as may reasonably be necessary: Provided that no such tobacco products shall be detained by the said officer for more than three days except with the permission of the higher authority. (6) Where tobacco products are carried without paying tax, if any, payable under this Act, or tobacco products are carried without being- properly accounted for in the documents referred to in clause (b) of sub-section (2). The said officer shall collect the tax payable on the tobacco products so carried and in addition levy a penalty not exceeding five times the amount of tax payable on such goods after giving a reasonable opportunity to the person likely to be affected, against the proposed penalty. | 
