Establishment of check-posts or barriers and inspection of goods in transit

(1) With a view to preventing or checking evasion of tax under this Act, the State Government may, by notification, direct the establishment of a check-post or the erection of a barrier or both on such road or roads as may be notified. (2) At every check-post or barrier or at any other place when so required by an officer-in-charge of the check-post or barrier or any other officer not below the rank of an Excise and Taxation Inspector, the driver during transport or carriage, mechanical vehicle or cart, shall stop the mechanical vehicle or cart, as the case may be, and keep it stationary as long as may reasonably be necessary, and allow the aforesaid officer to examine the contents in the mechanical vehicle or cart by breaking open the package or packages, if necessary, and inspect all records relating to the goods carried which are in the possession of such driver or other person-in-charge, who shall also furnish such other information as may be required by the aforesaid officer, and if considered, necessary, such officer may also search the goods, mechanical vehicle or cart and the driver or other person-in-charge of the mechanical vehicle or cart of the goods. (3) The persons specified in sub-section (2) shall keep with him the receipt in the prescribed form showing the tax paid by him under section 4 in respect of the goods being carried by him and produce on demand such receipt before an officer-in-charge of a check-post or barrier or any other officer not below the rank of an Excise and Taxation Inspector checking such mechanical vehicle or cart at any other place. (4) If the person specified in sub-section (2) fails to produce the receipt as required under sub-section (3), the officer-in-charge of the check-post or barrier or any other officer referred to in sub-section (3), as the case may be, shall recover the tax at the place of inspection or check-post or barrier and issue him the receipt in the prescribed form. (5) If the goods on which the tax is payable under this Act are passing through the check-post or the barrier falling first in the course of transit within the State, the person specified in sub-section (2) may pay the tax at such check-post or the barrier and obtain a receipt, in the prescribed form, against such payment.