Amendment status not verified — confirm the current text below against the official source.
(1) T he State Government may, by notifica- check post, tion, set up and erect, in such manner as may be prescribed . check posts and barriers at any place in the State with a view to prevent the evasion of tax payable under this Act. (2) Every person transporting goods shall, at any check post or barrier, set up and erected in accor- dance with sub-section (1) and before crossing such check post or barrier, file before the O fficer-in-Charge of the check post or barrier, if so directed by him, a correct and complete declaration of the goods in such form and in such manner as may be prescribed. (3) The Officer-in-Charge of the check post or barrier may for the purpose of satisfying himslfe that the provisions of sub-section (2) are not being con- traven ed, and subject to such restriction as may be prescribed, intercept, detain and search any vehicle or boat which may be suspected of being used for contravening such provisions." Substitution