(1) The Government may empower any officer not below the rank of an Assistant Sales Tax Officer to be in charge of a check-post or barrier.

(2) The driver or the person-in-charge of the vehicle or carrier of goods shall stop the vehicle or carrier, as the case may be, at a check-post or barrier and keep it stationery as long as it is reasonably required by the officer-in-charge of the check-post or barrier and allow examination of the goods, in the vehicle or carrier and inspection of all records connected with the goods in the vehicle or carrier including way bill, declaration and transit pass.

(3) Omitted w.e.f. 01-07-2017.