42. Restriction on the power of the authority or officer authorized under section 60 and section 61

(1) The authority or officer authorized by the State Government under section 60 or section 61 to intercept detain and search any road vehicle, river craft or any load carried by person shall not detain any such road vehicle, river craft or person beyond the reasonable length of time necessary for satisfying that such vehicle, craft or person is not being used for evasion of the tax payable under the Act.

(2) Where, in the opinion of the said authority or officer, a search of the road vehicle or river craft is necessary such search shall, as far as practicable, be conducted with due regard to the convenience of the person transporting the goods and without causing avoidable dislocation.