Section 29(1) in The Kerala General Sales Tax Act, 1963
(1)If the Government consider 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 in the Gazette direct setting up of check posts at such place or places, and define the boundaries of such check posts and notify the area of the check posts included within such boundaries, hereinafter, referred to as the notified area, and demarcate such boundaries by means of barriers nor otherwise for the purpose of regulating the passage o goods across the notified area.
