Amendment status not verified — confirm the current text below against the official source.
( l) The State Govern ment m ay.by notification, check post. set up and erect, in such manner as may be pres- cribed, check posts and barriers at any place in the State with a view to proven t the evasion of tax payable under this Act. (2) Every I,e,son transpor ting taxable goods shall, at any check post or barrier set up an d erected in accordance wit h sub-sec tio n (1), if £0 required, shall, make a correct and com plete declara tion of the taxable goods so tr ansported in such form and in such manner as may bee: pr escribed, (3) T he Officer in-charge of the check post or barrier may, for the purpose of satisfying himself that the provisions of sub-section (2) are no t con- travened, and subject t o such restrictions as may be prescribed, intercept, detai n and search any vehicle or hoat or sh ip or allY other con veyance which m ay be suspect ed of being used for contravening such provisions, Bar 01 suits in C i \ it Courts and indemcit,',