Section 58(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)The State Government and or the Commissioner if it or he is satisfied that it is necessary so to do with a view to prevent or check evasion of tax under this Act may, by notification, setup or erect check post or barriers at such place or places within the State excluding railway premises, as may be specified in the notification :Provided that the Commissioner shall not set up a check post or erect a barrier for a period exceeding six months at a time.
