14. Establishment of check-posts or barriers of inspection of goods.
(1)If the State Government consider it necessary that with a view to prevent or check evasion of tax under this act, in any place or places in the State, it is necessary so to do, they may, by notification, direct the setting up of a check post or the erection of a barrier or both at such place or places as may be notified or may notify any check post set up or barrier erected under the Orissa Sales Tax Act, 1947, for the purposes of this Section.(2)At every check post or barrier mentioned in Sub-section (1) or at any other place, when so required by the Commissioner or any officer appointed under Sub-section (1) of Section 3 duly empowered by the Commissioner, the driver or any other person in charge of a goods vehicle or boat shall stop the vehicle or boat,as the case may be and keep it stationary as long as may be reasonably necessary, and allow such officer to examine the contents in the vehicle or boat and inspect all records relating to the goods carried which are in possession of such driver or other person in charge as the case may be, who shall, if so required, give his name and address and the name and address of the owner of the vehicle or boat.(3)The Commissioner or the Officer referred to in Sub-section (1) shall have the power to seize and confiscate luxuries which are under transport by a goods vehicle or a boat and are not covered by a way bill issued by the person who consigns the luxuries, in such form and containing such particulars as may be prescribed :Provided that before taking action for the confiscation of luxuries under this Sub-section, the Commissioner or such officer shall give the person affected an opportunity of being heard and make an enquiry in the manner prescribed :Provided further that where the person affected makes payment to the Commissioner or such officer, as the case may be, of the amount of luxury tax payable in respect of such luxuries to be assessed in the prescribed manner, the luxuries seized as aforesaid shall be released :Provided also that no order of confiscation shall be made in respect of luxuries which are not liable to payment of luxury tax.
