(1)Where the State government decides to set up a check post under section 67 at any place, the location of such check-post shall be notified in the Official Gazettee. Where a check-post is set up on a thoroughfare or road, barriers may be erected across the thoroughfare or road in the form of contrivance to enable traffic being detained and searched.(2)Any officer appointed under the provisions of the Act, and for the time being on duty at a check post shall be deemed for the purpose of the said section 67 to be the Officer-in-charge of such check post and all the provisions of the Act and the Rules shall apply accordingly.Explanations. - The following officers shall be deemed to be on duty at a check-post for the purpose of sub-rule (2).(i)The Commissioner of Taxes, Addl. Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent of Taxes and Inspector of Taxes.(ii)Any other officer appointed to assist the Commissioner of Taxes and exercising jurisdiction over the area where the check-post is located.(iii)Any officer appointed in any capacity to assist the Commissioner of Taxes and posted in such capacity to the check-post shall at any time when he is physically present at the check-post be deemed for purposes of these rules to be officer-in-charge of the check-post. Where at any time more than one such Officers are present the senior most among them shall be deemed to be the Officer-in-charge of the check-post.(3)No person shall transfer taxable goods across or beyond a check-post except after filing declaration in Form XXV (in triplicate) or as the case may be, in Form XXVI (in triplicate) or permit in Form XXIV or XXVII before the officer-in-charge of the check-post.
