Setting up of checkposts.
83.
If the State Government is of the opinion that it is necessary so to do with a view to preventing evasion of tax in respect of sale or purchase of goods or execution of works contract in West Bengal, it may, by notification, set up checkposts or barriers for carrying out the purposes of section 73, section 80 or section 81 at such places within West Bengal as may be specified in such notification.