Section 49 has been omitted with effect from 27-08-2009. Prior to this date Section has been as under:

49. Establishment of check-posts and barriers.-

(1) The State Government, if it is of opinion that it is necessary so to do with a view to preventing evasion of tax or other dues payable under this Act in respect of -

(i) sale of goods brought or received from outside the State;
(ii) sale of goods processed or manufactured by using goods brought or received from outside the State; or
(iii) sale or purchase of goods produced or manufactured within the State, may by notification in the Gazette, direct the establishment of checkposts or barriers at such places within the State, as may be specified in the notification.
(2) Check-posts or barriers established under the erstwhile Act shall, on January 1, 2008, be deemed to be check-posts and barriers established under this Act.