Restriction on movement of goods
Section 61 of the Bihar Value Added Tax Act, 2005 deals with restriction on movement of goods. A person transporting goods-- (a) from any place outside the State of Bihar to any place inside the State of Bihar, or (b) from any place inside the State of Bihar to any place outside the State of Bihar, or (c) from any place within the State of Bihar to any other such place, shall carry a declarat The Act came into force on 23 Jun 2005.
(1) A person transporting goods--
(a) from any place outside the State of Bihar to any place inside the State of Bihar, or
(b) from any place inside the State of Bihar to any place outside the State of Bihar, or
(c) from any place within the State of Bihar to any other such place,
shall carry a declaration in such form as may be prescribed supported by a cash memo, retail invoice, bill or tax invoice, as the case may be, in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale, in respect of goods which are being transported on a goods carrier, vehicle or a vessel or is otherwise in transit or in transit storage and shall produce such cash memo or bill or tax invoice or challan, as the case may be, along with the aforesaid form of declaration on demand before the prescribed authority:
Provided that the Commissioner may exempt, by notification in the Official Gazette, consignments below a particular value or quantity from the requirement of this sub-section in so far as it relates to carrying of a declaration.
(2) 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 (1) intercept, detain and search any goods carrier, vehicle or vessel and may also search the warehouse or godown or any other such place of transit storage, where goods are kept in course of transportation and if the said authority is satisfied on such verification and search that transportation of goods is being made in contravention of the provision of sub-section (1), he may seize any such goods 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.
(3) The provisions of section 56 shall, mutatis mutandis, apply in matters relating to such seizure, penalty, security, release and confiscation of goods.
Explanation.--For the purposes of this section, the power to seize any goods shall also include the power to seize the goods carrier on which the goods are being transported.
Section 61, 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
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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… Thereafter, there would be no need to issue a letter of authorization. Submissions on behalf of Respondent 15. On the other hand, Mr. Gautam Kejriwal, learned counsel for the sole respondent submits that from bare reading of Sub-Section (3) of Section 61 of the Bihar Value Added Tax Act, 2005, it would appear that the provisions of Section 56 has to be applied mutatis mutandis in the matters relating to seizure, penalty, security, release and confiscation of goods. Learned counsel submits that Section 61 deals with the restriction …
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… The petitioner apprehends his arrest for the offences alleged under Section 7 of E.C. Act and Section 61(2) of Bihar Value Added Tax Act, 2005 registered in connection with Sikta P.S. Case No. 81 of 2013. > 3. It is submitted that the petitioner has been falsely implicated as the quantity of 'Shankar'' paddy seeds found stored in the godown were not meant for black marketing, but were the property of the concerned …
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… On 4th September 2009 the godown of the petitioner was raided. Two truck load of goods were being unloaded at the relevant time. On enquiry the petitioner failed to produce relevant documents as envisaged by Section 61 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as "the Act"). Consequently, the goods in question were seized and were maintained in the custody of the petitioner. The petitioner was also visited with the penalty of Rs.3, 39, 720/- . Against the order of penalty the petitioner preferred appeal …
Questions about Section 61
What does Section 61 of the Bihar Value Added Tax Act deal with?
Section 61 of the Bihar Value Added Tax Act is headed "Restriction on movement of goods". A person transporting goods-- (a) from any place outside the State of Bihar to any place inside the State of Bihar, or (b) from any place inside the State of Bihar to any place outside the State of Bihar, or (c) from any place within the State of Bihar to any other such place, shall carry a declarat
How do I find court cases under Section 61 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 61, section 61 Bihar Value Added Tax Act, section 61 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 61 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. 3 other provisions in this corpus refer back to it.
When did Section 61 of the Bihar Value Added Tax Act come into force?
Section 61 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 61, 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 19 Oct 2026. This page is not a substitute for legal advice.