Section 67(1) in The Police Enhanced Penalties Ordinance, 2005
(1)If the Government considers that with a view to prevent or check avoidance or evasion of tax under the Act in any place or places in the State it is necessary so to do, then it may by notification in the Government Gazette, direct the setting up of Check Posts at such place or places and notify the area of the Check Posts, (hereafter referred to as the notified area), and erect barriers where necessary for the purpose of regulating the passage of goods across such notified area.
