Establishment of check-posts
Section 60 of the Bihar Value Added Tax Act, 2005 deals with establishment of check-posts. The State Government may, by notification, set up and erect, in such manner as may be prescribed, check-posts and barriers at any place in the State with a view to preventing evasion of tax payable under this Act. The Act came into force on 23 Jun 2005.
(1) The State Government may, by notification, set up and erect, in such manner as may be prescribed, check-posts and barriers at any place in the State with a view to preventing evasion of tax payable under this Act.
(2) Every person transporting goods, other than those specified in Schedule I and subject to such conditions as may be prescribed, shall, at any check-post or barrier, referred to in sub-section (1) and before crossing such check-post or barrier, file before such authority or officer as may be authorised by the State Government in this behalf, a correct and complete declaration in such form and manner as may be prescribed.
(3) Any authority or officer who may be authorised by the State Government in this behalf, may, for the purpose of verifying, whether any goods are being transported in contravention of the provisions of subsection (2) and in such manner as may be prescribed, intercept, detain and search any goods carrier; and the person, transporting goods or for the time being in-charge of goods, shall render all possible assistance to such authority or officer in carrying out the search.
(4) (a) The authority or any officer referred to in sub-section (3) may seize any goods along with the vehicle or carrier, which, he suspects, are being transported in contravention of the provisions of sub-section (2) together with any container or material for the packing of such goods:
Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by the officer, the dealer or the person in-charge of goods and not less than two witnesses and a copy of the seizure list shall be made over to the dealer or the person in charge of the goods, as the case may be.
(b) The provisions of section 56 shall, mutatis mutandis, apply in matters relating to such seizure, penalty, security, release and confiscation of goods.
Section 60, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 2
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… JUSTICE HEMANT GUPTA and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 01-08-2016 The challenge in the present writ petition is to an order dated 5th of May, 2016 passed in exercise of the power conferred under Section 60 of the Bihar Value Added Tax Act, 2005 imposing tax and penalty. Against the order passed, the petitioner has effective alternative remedy under the Bihar Value Added Tax Act, 2005. In view of the availability of alternative remedy, we 2/2 refrain ourselves to exercise writ jurisdiction and thus …
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… JUSTICE AHSANUDDIN AMANULLAH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2 16-07-2012 Feeling aggrieved by the order dated 1st July 2012 made by the Deputy Commissioner of Commercial Taxes imposing penalty for violation of Section 60 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as 'the Act of 2005'), the dealer has preferred this petition under Article 226 of the Constitution. > Learned Advocate Mr.Gautam Kejriwal has appeared for the petitioner. He has submitted that the petitioner was transporting cotton bales which is an …
Questions about Section 60
What does Section 60 of the Bihar Value Added Tax Act deal with?
Section 60 of the Bihar Value Added Tax Act is headed "Establishment of check-posts". The State Government may, by notification, set up and erect, in such manner as may be prescribed, check-posts and barriers at any place in the State with a view to preventing evasion of tax payable under this Act.
How do I find court cases under Section 60 of the Bihar Value Added Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Value Added Tax Act 60, section 60 Bihar Value Added Tax Act, section 60 of the Bihar Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 60 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 56 (Production of books of account, inspection, search and seizure), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 60 of the Bihar Value Added Tax Act come into force?
Section 60 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 60, came into force on 23 Jun 2005, having been enacted on 23 Jun 2005. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions2082 words
- 93. Power to make rules1896 words
- 56. Production of books of account, inspection, search and seizure1330 words
- 24. Returns, payment of tax, interest and penalty1244 words
- 16. Input tax credit1054 words
- 9. Tribunal1053 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.