[Rule
138B. Verification of documents and conveyances. -
(1) The
Commissioner or an officer empowered by him in this behalf may authorize the
proper officer to intercept any conveyance to verify the e-way bill in physical
or electronic form for all inter-State and intra-State movement of goods.
(2) The
Commissioner shall get Radio Frequency Identification Device readers installed
at places where the verification of movement of goods is required to be carried
out and verification of movement of vehicles shall be done through such device
readers where the e-way bill has been mapped with the said device.
(3) The physical
verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
Provided
that on receipt of specific information on evasion of tax, physical
verification of a specific conveyance can also be carried out by any other
officer after obtaining necessary approval of the Commissioner or an officer
authorised by him in this behalf.]
