(1) With a view to preventing or checking evasion of tax under this Act, checkposts or barriers or both, as the case may be, established or erected under the provisions of Sales Tax Act shall be deemed to be a recognised check-posts or barriers for the purpose of this Act.

(2) At evey check-post or barrier mentioned in sub-section (1) or at any other place when so required by the officer-in-charge of the check-post or barrier or any assessing Authority, the driver or any other person in charge of-

(a) a goods vehicle, boat or other carrier by which any goods are under transport; or

(b) a motor vehicle referred to in sub-section (3) of section 3 which is in transit, Shall stop the goods vehicle, boat or other carrier or the motor vehicle, as the case may be, and keep it stationary as long as may reasonably be necessary and allow the officer-in-charge of the check-post or barrier, or as the case may be, the Assessing Authority to examine the contents of the goods vehicle, boat or other carrier and inspect all records relating to the goods carried by it or, as the case may be to inspect the records relating to the motor vehicle, which are in possession of such driver or other person in charge, who shall, if so required, give his name and address and the name and address of the owner of the goods vehicle, boat or other carrier, or the motor vehicle, as the case may be.

(3) The officer-in-charge of the check-post or barrier or the Assessing Authority referred to in sub-section (2) may seize and confiscate the Scheduled goods under transport or, as the case may be, the motor vehicle in transit, as referred to in the said sub-section, where such Scheduled goods or motor vehicle are liable to tax under this Act but are not covered by a way bill (as prescribed for the purposes of the Sales Tax Act) signed by the person consigning such goods or vehicle, as the case may be, or where such officer or Authority has a reasonable apprehension of evasion of tax in respect of such goods or vehicle:

 Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard and make an enquiry in the manner prescribed:

Provided further that where the person affected makes payment to such officer of the amount of tax payable in respect of such goods to be assessed in the prescribed manner, the goods seized as aforesaid shall be released:

Provided also that no order of confiscation shall be made in respect of goods which are not liable to payment of tax under the Act.