(1) The State Government may, by notification, set up and Checkposts.

erect in such manner as it may deem fit, checkposts and barriers at any place in the State, at which all persons,

| vehicles or other means of transporting ‘goods intended for sale may be detained, intercepted or searched to prevent evasion of tax under this Act.

1. (2) Every person transporting such goods across the said checkposts or barriers may be required to file such documents or other proof as may be prescribed along with a correct
   • • and complete declaration in the prescribed form before ° being allowed to proceed. [&] 27. If any difficulty arises in giving effect to the provisions Removal of El of this Act, the State Government may, by general or difficulties. special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty: Provided that no such order shall be made after the expiration of two years from the commencement of this Act.