Erection of check Posts

(1) If the Government considers it necessary that with a view to preventor 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 1equired by the prescribed authority, the owner shall cause a taxable vehicle to stop and remain stationery 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.