(1) The State Government may, by notification, set up and erect in such manner as it may deem fit, checkpost.s and harriers at any place in the State, at which all persons, Appearance through authorised agent.
Secrecy of information given by dealer, .1 Checkposts.
~'!hicles or other means of transporting 'goods intended for sale may be detained, intercepted or searched to prevent evasion of tax under this Act.
(2) Every person transporting such goods across the said checkposts or barriers may be required to file such documents or other proof as may be prescribed along with a correct and complete declaration in the prescribed form before being allowed to proceed.
27. If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by general or special order published in the Official Gazette, make such provisions Dot inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty:
Removal of difficulties.
Provided that no such order shall be made after the expiration of two years from the commencement of this Act.