Section 76(1) in Meghalaya Value Added Tax Act, 2003
(1)The Government may, with a view to prevent or check avoidance or evasion of tax by notification in the official Gazette direct the establishment of the check post or barrier at such places as may be specified in the notification and every officers who exercises powers and discharges his duties at such check post by way of inspection of documents produced and goods being moved, shall be in charge.
