(1) If the State Government Considers it necessary that with a view to prevent or check evasion oftax under this Act it is necessary so to do, it may by notification in the Otficial Gazette, direct the Setting up of a check post or the erection of a barrier, or both, at such pluce or places as may be notified.
'(2) At every check post or barrier mentioned in subsection (1), or at any other place when so required by the prescribed authority, the owner shall cause a taxable vehicle to step and remain stationary in order to enable the said authority to carry out any duty imposed by or under this Act and the said authority may fox doing so acute: and travel in Such vehicie.
17. No taxable vehicle shalt be plied in the State—
(a)- in case any tax or penaity payable in respect thereof remains unpaid for more than fifteen days, until such tax or penalty is paid, or
(b) in case the returns required by section 6 have not been submitted, until the returns are submitted;
Recovery of' arrear tax.
Tax of demsed paya— ble by representative.
Liabilityin case of discontinued firm or association- Power of » entry and Inspection.
Seizure of books of account’s.
Erection of Check posts, Restrictinn cm the use pf’ taxable vehicles in centm'm cases. ‘ Appeal~ to the presei’ibed authoritv Revision by Taxation Ofiicer.
ox
Provided that the prescribed authority may, .f the owner prOVes to its satisfaction that the failure to submit the returns referred to in Clause(b) was not deliberate, exempt such vehicles from the operation of this sectien.