Erection of check post

(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 prevent the evasion of tax payable under this Act. (2) Every person transporting taxable goods shall, at any check post or barrier set up and erected in accordance with sub-section (1) if so required, shall, make a correct and complete declaration of the taxable goods so transported 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 verifying that the provisions of sub-section (2) are not contravened, and subject to such restriction as may be prescribed, intercept, detain and search any vehicle or boat or ship or any other conveyance which may be suspected of being used for contravening such provisions. (4) The Officer-in-charge of the check post or barrier or any other officer, which may be authorised by the State Government in his behalf may for the purpose of verifying whether taxable goods are being transported in contravention of the provision of sub-section (2) of section 37 and subject to restrictions as may be prescribed seize any taxable goods which, he has reason to believe, are being transported in contravention of the provisions of sub-section (2) together with any container or other materials for the packing of taxable goods.