(1) If the Government considers it necessary that with a view to preventor check evasion of tax under this Act it is necessary so to do, it may, by notification in the official Gazette, direct the setting up of a check post or the erection of a barrier, or both, at such place or places as may be notified.
(2) At every check post or barrier mentioned in sub-section
(1), or at any other place when so 1equired by the prescribed authority, the owner shall cause a taxable vehicle to stop and remain stationery in order to enable the said authority to carry out any duty imposed by or under this Act and the said authority may for doing so enter and travel in such vehicle.
18. No taxable vehicle shall be plied in the State :-
(a) in case any tax or penalty in thereof remains unpaid for more than fifteen respect 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.
Provided that the prescribed authority may, if the owner proves to its satisfaction that the failure to submit the returns referred to in clause (b) was not deliberate, exempt such vehicle from the operation of this section.