Amendment status not verified — confirm the current text below against the official source.
(1) If the State Government considers that with a view to preventing evasion of tax in any place or places in the State, it is necessary to so do; it may, by notification in the Official Gazette, direct that such number of check- posts shall be set up or such number of barriers shall be erected at such places as may be specified in the notification. (2) At every check-post or barrier set up or erected under sub-section (1), the driver or any other person in-charge of any vehicle, boat or animal shall stop the same, and keep it stationary so long as may reasonably be necessary, and allow the officer-in-charge of the check-post or barrier to examine the contents in the vehicle or boat or on the animal and inspect all records relating to the goods carried in the vehicle or boat or on the animal which are in the possession of such driver or other person in-charge who shall, if so required, give his name and address and the names and addresses of the owner of the vehicle, boat or animal as well as of the consignor and consignee of such goods; and where any of the consignors or consignee is a dealer registered under this Act or the Central Sales Tax Act, 1956 or relevant Act in any other State, the driver or any other person in- charge of the vehicle, boat or animal shall also give the number and place of issue of the certificate of registration, if any, of such dealer. (3) The driver or other person in-charge of a vehicle, boat or animal carrying goods shall – (a) carry with him a log book, a bill of sale or delivery note and such other documents relating to the goods carried in the vehicle or boat or on the animal and containing such particulars as may be prescribed and the driver or person in-charge of a transport vehicle shall, in addition, carry a goods vehicle record and a trip sheet; (b) produce the same when requested to do so by the officer-in-charge of the check-post or barrier; (c) give to the officer-in-charge of the check-post or barrier a declaration relating to particulars of the goods carried in the vehicle or boat or on the animal in such form as may be prescribed and keep one copy of declaration with him. (4) 131[(a)] If the officer-in-charge of the check-post or barrier is of the opinion that – (i) goods under transport are not covered by goods vehicle record, trip-sheet or log book, or