(1)If the State Government considers that with a view to preventing evasion of tax in any place or places in the State, it is necessary so to do, it may, by notification in the Official Gazette, direct that such number of checkpoints shall be set up or such number of barriers shall be ??? at such places as may bi specified in the notification.(2)At every check-post or barrier set up or erected under sub-section (1), the driver or any other person in charge of any vehicle, boat of animal shall stop the same, and keep it stationary so long as may reasonably be necessary, and allow lie officer-in-charge of I he check-post or barrier to ??? consents in the vehicle or boat or on the animal and inspect all ??? to the goods carried in the vehicle or boat or on the animal which me in the possession of such driver or oilier person in charge who shall, if so required, give his name and address and the names and ??? of the ??? of the vehicle, boat or animal as welt us of the ??? and consignee if such goods; and where any of the consignors or consignees is a dealer ??? under this Act or the Central Sales Tax Act, 1956, the ??? or any other person in charge of the vehicle, boat or animal shall also give ??? and place of issue of the certificate of legislation, if any, of such dealer.(3)The driver or other person in charge of a vehicle, boat or animal carrying goods shall-(a)carry with him a log book, a bill of sale or delivery note and such offer ??? to the goods carried in the vehicle or boat or on the animal and containing such particulars as may be prescribed and the ??? in charge of a transport vehicle shall, in addition, carry a goods vehicle record and a trip sheet;(b)produce the same when requested to do so by the officer-in-charge of the check-post or barrier;(c)give to the officer-in-charge of the check-post or barrier a declaration realting to particulars of the goods carried in the vehicle or boat or on the animal in such form as may be prescribed.(4)Where an officer-in-charge of a check-post or a barrier has reason to believe that the driver or other person in charge of a vehicle, boat or animal has not given true or correct, information in any respect or that any of the particulars contained in any of the aforesaid documents is not true or correct he may ask the driver or other person in charge of such vehicle, boat or animal such questions as lie thinks necessary to obtain true and correct information as far as possible in these respects and record the substance of his enquiries in such manner as he thinks fit.(5)All the documents received from the driver or other person in charge of the vehicle, boat or animal under sub-section (3) and the record of the substance of enquiries prepared under sub-section (4) shall be forwarded by the officer-in-charge of the check-post or barrier to the Sales Tax Officer concerned, and thereupon such Sales Tax Officer shall, if he has reason to believe that such evasion has taken place, take such action as he considers necessary to prevent the evasion of tax.(6)The aforesaid provisions of this section shall apply in respect of such animals, the sales or purchases of which are liabe to tax and which are led by a person as if reference in the aforesaid provisions to a driver or person in charge of a vehicle, boat or animal carrying goods is a reference to the person leading the animal.Explanation:-In this section-(a)"goods vehicle record" means the documents required to be carried by the driver of a transport vehicle under the. Motor Vehicles Act, 1939 (4 of 1939) or the rules made thereunder;(b)"log book" means a register, statement or oilier record containing particulars of the goods under transport;(c)"trip sheet" means a sheet or other document containing particulars relating to the trip wise use of a transport vehicle, required to be carried by the driver under the Act referred to in clause (a).
