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Report No. 61

Point 19-Check Posts

It has been stated that there is some constitutional difficulty in regard to provisions for the establishment of check posts for checking the evasion of tax on the sale of goods. A preliminary examination of the case law, however, shows that there should be no serious difficulty, if the provision is properly framed.

[Chapter 71

We would like to place on record our warm appreciation of the valuable assistance we have received from Mr. Bakshi, Member-Secretary of the Commission in the preparation of this Report.

P.B. Gajendragadkar, Chairman.

P.K. Tripathi, Member

S.S. Dhavan, Member

S.P. Sen-Varma1, Member

P.M. Bakshi, Member-Secretary.

New Delhi,

Dated: 20th May, 1974.

1. Shri S.P. Sen-Varma has signed the report subject to a separate note.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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