Section 10A in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
10A. [ Power to set up check posts and road barriers. [Section 10-A inserted by Act XXVIII of 1968.]
(1)For purposes of preventing evasion in the payment of tax under this Act or the rules made thereunder, the Government may by notification in the Government Gazette setup check-posts and road barriers at such places and in such manner as it may specify in the notification.(2)Every person transporting Motor Spirit or Diesel Oil whether by means of a vehicle or otherwise shall-(a)stop at the check-post or the road barriers, as the case may be, set up under sub-section (1) ;(b)produce, if so demanded by an officer authorised by the Government in this behalf, a bill of lading in triplicate in such form as may be prescribed ;(c)allow such officer to inspect the motor spirit or diesel oil, as the case may be.(3)Any person contravening the provisions of sub-section (2) shall be punishable with fine which may extend to one thousand rupees.]
