(1)The State Government may, by notification, set up and erect in such manner as it may deem fit, check posts and barriers at any place in the State, at which all persons vehicles or other means of transporting goods intended for sale may be detained, intercepted or searched to prevent evasion of tax under this Act.(2)Every person transporting such goods across the said check posts or barriers may be required to file such documents or other proof as may be prescribed along with a correct and complete declaration in the prescribed form before being allowed to proceed.
