Section 10-A: Power to set up check posts and road barriers.

[10-A. Power to set up check posts and road barriers. ––(1) For purposes of preventing evasion in the payment of tax under this Act or the rules made thereunder, the Government may by notification in the [Government Gazette] setup check-posts and road barriers at such places and in such manner as it may specify in the notification.

(2) Every person transporting Motor Spirit or Diesel Oil whether by means of a vehicle or otherwise shall—

(a) stop at the check-post or the road barriers, as the case may be, set up under sub-section (1) ;

(b) produce, if so demanded by an officer authorised by the Government in this behalf, a bill of lading in triplicate in such form as may be prescribed ;

(c) allow such officer to inspect the motor spirit or diesel oil, as the case may be.

(3) Any person contravening the provisions of sub-section (2) shall be punishable with fine which may extend to one thousand rupees.]