Amendment status not verified — confirm the current text below against the official source.
(1) The Governm ent may, by notificatj on direct the setting up of a checkpost or the erection of a barrier or both, at any place in the State with a or barrjcr view to preventing evasion of tax. and ic slrec- tion of (2) Every person carrying such goods as may begoo"w""O iu tnnsit. notified shall, at any checkpost or barrier referred to in sub-section ( I ) , or at any other place when so required, stop and produce before such officer as may be autborised by Government in this behalf, a certi- ficate of the goods carried in such form and in such manner as may be prescribed and shall also allow such officer to inspect such goods. A copy of the certificate shall also be handed over to the said 0flice.r at any checkpost or barrier. (3) The officer refer~d to in sub.section (2) shall have the power to seize the goods carried if they are not covered by the aforesaid certificate or if the csrti- cate is not complete in all respects. (4) The goods seized in accordance with sub-sec- tion (3) may be confiscated under the orders of the taxing authority having jurisdiction in the area in which the chcckpost or barrier is situate but before taking action for confiscation of the goods, the said authority shall give ihc pcrson affected an opportunity of I?eing heard. (5) When it Is proposed to confiscate any goods under this section, the oficer concerned shall give the owner or person in chdrge of thc goods an option to pay in lieu of confiscation such amount not exceeding four times the tax payable in respect of the said goods: Provided that goods in respect oi which such payment has been made shall not be liable to asscss- ment under section 10. Xns~eciion