contravention of the provisions of section 73 or rule 81, as the case may be, and rules made thereunder-
(a) the Deputy Commissioner, Assistant Commissioner, Sales Tax Officer, Assistant Sales Tax Officer or Patrolman, posted at the checkpost, may intercept, detain or search such goods vehicle at the checkpost; or
(b) such other Assistant Commercial Tax Officer, as may be authorized by the Commissioner in this behalf, may intercept or search such goods vehicle, rivercraft or load carried by a person at any other place; or
(c) such other Deputy Commissioner, Assistant Commissioner or Sales Tax Officer, as may be authorised by the Commissioner in this behalf, may intercept, detain or search such goods vehicle, river-craft or load carried by a person at any other place.