CHINNAPPA REDDY, J.

1. These three writ petitions (C. W. P. No. 4154 of 1976 and C. W. P. Nos. 506 and 507 of 1977) raise the question of the vires of sub-Ss. (7) and (8) of Sec. 14B of the Punjab General Sales Tax Act, 1948 as amended by Punjab Act No. 9 of 1974. It was contended by Shri Bhagirath Das Seth, learned counsel for the petitioners, that sub-ss. (7) and (8) of Sec. 14B were beyond the competence of the State Legislature as they did not fall within the ambit of Entry 54 of List II of Schedule VII of the Constitution.

2. Section 14-B (1) enables the State Government to establish check posts or erect barriers, with a view to prevent or check the evasion of tax under the Act. Sub-Ss. (2), (3), (4) and (5) of Sec. 14B provide for the documents which should accompany the goods carried in a goods Vehicle, for the examination by the officer incharge of the check post or barrier of the documents, packages etc., for declarations to be made by the owner or person incharge of the goods vehicle and for production for examination all transport and other documents at stations of transport of goods, bus stands etc. We are not particularly concerned with Sub-Ss. (2), (3), (4) an