Section 10-A: Establishment of check-post and inspection of goods while in movement

¹[(1) The excise commissioner may, with a view to prevent or check evasion of excise duty, by notification in the 1[Official Gazette], direct the setting up of check-posts at such places and for such period as may be specified in the notification,. Every officer or official, who exercises his powers and discharges his duties at such check-posts by way of inspection of documents produced and goods being moved, shall be its Incharge.

(2) Notwithstanding anything contained in sub-section (1), The Excise Commissioner may , by notification in the 1[Official Gazette], declare any existing check-post established by any other department of the 1[State Government] to be the check-post for the purposes of this section and may appoint any officer or official to act as the Incharge of the check-post for the purpose of this section.

(3) The driver or person Incharge of vehicle or carrier carryi9ng axcisable articles shall-

(a) carry with him the permit, pass, bill and bilty:

(b) stop the vehicle or carrier at such check-post

(c) Produce all documents for inspection of the Incharge of the check-post; and

(d) allow documents for inspection of goods/excisable articles.

Explanation- for the purpose of this section “vehicle or carrier” shall include any means of transportation including an animal to carry goods from one point to another.]