(1)The State Government or the Commissioner may, with a view to prevent or check evasion of tax under this Act, set up or erect in such manner as may be prescribed, check posts or barriers at such places in the State, excluding railway premises, as may be notified in the official gazette and an officer, not below the rank of Assistant Commercial Tax Officer shall be in-charge of the check post (hereinafter referred to as the Check Post Officer) and he shall be assisted by other category of officials :Provided that the Commissioner shall not set up a check post or erect a barrier for a period exceeding six months at a time.
