10A. [ Establishment of check-post and inspection of goods while in movement. [Added by Act No. 6 of 2007 (w.e.f. 6.6.2007)]
(1)The Excise Commissioner may, with a view to prevent or check evasion of excise duty, by notification in the Official Gazette, direct the setting up of check-posts at such places and for such period as may be specified in the notification. Every officer or official, who exercises his powers and discharges his duties at such check-posts by way of inspection of documents produced and goods being moved, shall be its Incharge.(2)Notwithstanding anything contained in sub-section (1), the Excise Commissioner may, by notification in the Official Gazette, declare any existing check-post established by any other department of the State Government to be the check-post for the purposes of this section and may appoint any officer or official to act as the Incharge of the check-post for the purposes of this section.(3)The driver or person Incharge of a vehicle or carrier carrying excisable articles shall(a)carry with him the permit, pass, bill and bitty,(b)stop the vehicle or currier at such check-post;(c)produce all documents for inspection of the Incharge of the check-post; and(d)allow the inspection of goods/excisable articles.Explanation.- For the purpose of this section "vehicle or carrier" shall include any means of transportation including an animal to carry goods from one point to another] [Substituted by Rajasthan Act No. 28 of 1961.]
