In exercise of the power conferred under sub-section (1) of Section 60 of the Bihar Value Added Tax Act, 2005 (Act No. 27, 2005) the Governor of Bihar is pleased to set up the following Check posts and barrier as Tax Information Collection Centre to prevent evasion of Tax payable under the Act :-
2. No person transport across or beyond a check post without submission of copy of invoice, L/R and information in proforma appended hereto.
3. This notification shall come into force from 1st October, 2006.