Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may, by notification, 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 taxable goods shall, at any check-post or barrier referred to in sub-section (1) and before crossing such checkpost or barrier, file before the Officer-in-charge of the check-post or barrier, a correct and complete declaration of the goods in such form and in such man- ner as may be prescribed. (3) The Officer-in-charge of the check-post or barrier for the pur- pose of satisfying himself that the provisions of sub-section (2) are not being contravened, and subject to such restrictions as may be prescribed, intercept, detain and search any vehicle or boat which may be suspected of being used for contravening such provisions. 1[(4) The Officer-in-charge of the check post or barrier or any other Officer, who may be authorised by the State Government in this behalf may, for the purpose of verifying whether taxable goods are being transported in contravention of the provision of sub-section (2) of section 38 and subject to such restrictions as may be prescribed seize any taxable goods which, he has reason to belive, are being transported in contravention of the provisions of sub-section (2) together with any container or other materials for the pack- ing of taxable goods. 2[(5) When any taxable goods are seized under sub-section (4). The Officer-in-charge of the check-post or barrier or any other officer referred to in that sub-section shall, as soon as may be, report the same to the Commis- sioner for appropriate action. 3[38A. (1) Disposal of seized goods.--The Commissioner may, subject to the provisions of section 32, dispose of by public auction any taxable goods seized under sub-section (2) of section 37 or under sub-section (4) of section 38, in such manner as may be prescribed, and so much of the sale proceeds