Transportation of goods through State of Bihar
Section 62 of the Bihar Value Added Tax Act, 2005 deals with transportation of goods through State of Bihar. If any consignment of goods is being transported by road from a place outside the State of Bihar to another such place and the vehicle carrying the consignment passes through the territory of the State, the driver or any other person in-charge of the vehicle shall obtain transit permission in the pr The Act came into force on 23 Jun 2005.
(1) If any consignment of goods is being transported by road from a place outside the State of Bihar to another such place and the vehicle carrying the consignment passes through the territory of the State, the driver or any other person in-charge of the vehicle shall obtain transit permission in the prescribed manner from the authority of the first check-post falling en route after entry into the State and shall surrender the same transit permission to the authority of the last check-post before leaving the State and in the event of failure to do so within seventy-two hours of leaving the first check-post falling en route, it shall be deemed that goods so transported have been sold by the owner or the person in-charge of the vehicle within the State of Bihar.
(2) In case the driver or person referred to in sub-section (1) fails to comply with the provisions of subsection (1), he shall be liable to pay penalty at the rate of rupees five hundred for every day of the default or a sum twice the amount of tax calculated on the value of the goods transported in contravention of that sub-section, whichever is higher:
Provided that no such penalty shall be levied without giving the person an opportunity of being heard:
Provided further that if the person proceeded against, justifies, beyond any doubt, the reasons for any delay exceeding seventy-two hours, the prescribed authority shall, for reasons to be recorded in writing, condone the delay.
Section 62, 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.
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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… and Uttar Pradesh and only at the Jalalpur Integrated Check Post of the State of Bihar, the aforesaid unfortunate situation has arisen where the vehicle along with goods has been seized. It is also submitted by learned counsel for the petitioner that the aforesaid action of the respondent is in the teeth of Section 62 of the Bihar Value Added Tax Act, 2005. On a consideration of the facts and circumstances of the case, it is directed that pending hearing of the appeal filed by the petitioner on the petitioner providing bank guarantee for Rs. 14,38,350/-, the vehicle along with the goods shall be released forthwith. The Joint …
Questions about Section 62
What does Section 62 of the Bihar Value Added Tax Act deal with?
Section 62 of the Bihar Value Added Tax Act is headed "Transportation of goods through State of Bihar". If any consignment of goods is being transported by road from a place outside the State of Bihar to another such place and the vehicle carrying the consignment passes through the territory of the State, the driver or any other person in-charge of the vehicle shall obtain transit permission in the pr
How do I find court cases under Section 62 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 62, section 62 Bihar Value Added Tax Act, section 62 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 62 of the Bihar Value Added Tax Act, and has it changed?
4 other provisions in this corpus refer back to it.
When did Section 62 of the Bihar Value Added Tax Act come into force?
Section 62 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 62, 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 15 Oct 2026. This page is not a substitute for legal advice.