8. Establishment of barriers or check posts and inspection of tobacco in transit.
- The State Government, if it is of the opinion that it is necessary so to do with a view to preventing evasion of tax or other dues payable under this Act, it may, by notification, direct the establishment of check posts or barriers at such places within the State as may be specified in the notification :Provided that the check post and barriers established under Section 28 of the Uttar Pradesh Trade Tax Act, 1948 shall be deemed to be the check posts and barriers established under this section and for import of tobacco into the State and for transit of tobacco by road through the State, the provisions of Section 28-A and 28-B of the Uttar Pradesh Trade Tax Act, 1948 shall mutatis mutandis apply for the purposes of this Act.
