Establishment of check posts for inspection of goods in transport

(1) The Government may, with a view to prevent or check avoidance or evasion of tax by notification in the Official Gazette, direct the establishment of the check post or barrier at such places as may be specified in the notification and declare the name of officer who shall exercise powers and discharge duties at such check post by way of inspection of documents produced and goods being moved. (2) The driver or person in charge of a vehicle or carrier of goods in movement shall - (a) carry with him the records of the goods including delivery challans, bills or cash memo or sales or dispatch memos and prescribed declaration Form or way bill duly filled in and signed by the consignor of goods carried. (b) stop the vehicle or carrier at every check post set up under sub-section (1), or any other place when so required by an officer authorised in this behalf; (c) produce all the documents including the prescribed way bill relating to the goods before the officer in charge of the check post or the authorised officer; (d) give all the information in his possession relating to the goods; (e) allow the inspection of the goods in the vehicle by the officer in charge of the check post or any authorised officer. (3) Where any goods are in movement within the territory of the State of Sikkim an officer empowered by the State Government in this behalf, may stop the vehicle or the carrier or the...