Check post

(1) no person shall hasport taxable goods under this Act across or beyond a check post or barrier except after filing before the officer in-charge of check post, documents as referred to the provisions in sub-section (2) of this section. (2) Subject to the provisions of this Act and rules made thereunder. section 66 and 67 of the Nagaland Value Added Tax Act, 2005 (Nagaland Act 4 of 2005) and the rules made thereunder, orders and notifications issued thereunder shall mutatis mutandis apply to transporting of goods taxable under this Act, as if the said sections were mutatis mutandis incorporated in this Act and the rules farmed, orders and notifications issued under those sections were mutatis mutandis issued under the relevant sections so incorporated in this Act.