Restriction on the use of taxable vehicles in certain cases

Tax193929 sections

Statutory text

(1) If the State Government considers it necessary that with a view to prevent or check evasion of tax under this Act it is necessary so to do, it may by notification in the Official Gazette, direct the setting up of a check post or the erection of a barrier, or both, at such place or places as may be notified.
(2) At every check post or barrier mentioned in sub-section (1), or at any other place when so required by the prescribed authority, the owner shall cause a taxable vehicle to stop and remain stationary in order to enable the said authority to carry out any duty imposed by or under this Act and the said authority may for doing so enter and travel in such vehicle.

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