Section 61 - Inspection of goods in movement - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

61. Inspection of goods in movement (1) The Central or a State Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding fifty thousand rupees to carry with him such documents as may be prescribed in this behalf. (2) Where any vehicle referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said vehicle to produce such documents for verification and the said person shall be liable to produce the documents.