Erection of check Posts

(1) The State Government may, by notification set up and erect, in such, manner as may be prescribed, check posts and barriers at any place in the State with a view to preventing the evasion of tax payable under this Act. (2) Every person transporting goods shall, at any check post or barrier, set up and erected in accordance with sub-section (1) and before crossing such check post or barrier, file before the officer-in-charge of the check post or barrier, if so directed by him, a correct and complete declaration of the goods in such form and in such manner as may be prescribed. (3) The officer-in-charge of the check post or barrier may for the purpose of satisfying himself that the provision of sub-section (2) are not being contravened and subject to such restriction as may be prescribed intercept, detain and search any vehicle which may be suspected of being used for contravening such provisions.