Notification No. 1071 F.T., dated 13th April, 1995

WHEREAS the Governor is of the opinion that it is necessary so to do with a view to prevent evasion of tax payable in respect of sale or purchase of goods in West Bengal;

NOW THEREFORE, in exercise of the power conferred by section 75 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) (hereafter referred to as the said Act), the Governor is pleased hereby to set up, with effect from the 1st day of May, 1995, check-posts or barriers for carrying out the purposes of section 69, section 72, or section 73 of the said Act, at the following places, namely:-