After section 36-A of the Principal Act, the following section shall be inserted, namely :-
"36-B. Control on clearing and forwarding agents to prevent or check evasion of tax - The State Government may, if it is satisfied that it is necessary so to do with a view to prevent or check evasion of tax under this Act in any place or places in the State, direct that -
(i) every clearing and forwarding agent who during the course of his business handles documents of title to goods or transports goods or dispatches or takes delivery of goods and who has his place of business at such places as may be notified by the State Government shall send an intimation about his business in the prescribed form to the prescribed authority in the prescribed manner before the prescribed date; and
(ii) every such clearing and forwarding agent shall maintain a register in such form and containing such particulars of his business as may be prescribed which shall be open to inspection by the Commissioner."
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