In exercise of the powers conferred by sub-section (1) of Section 72 of Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), read with Rule 41 of Jharkhand Value Added Tax Rules, 2006, the Governor of Jharkhand is pleased to set up and erect checks-posts and barriers with a view to prevent or check avoidance or evasion of tax, at the places as described below:-
Sl. No. 4 of S.O. 67 dated 03.03.2010 and Sl. No. 3, 5 & 6 of S.O. 39 dated 23.07.2010 shall stand amended to that extent.
The authorities appointed under section 4(1) of Jharkhand Value Added Tax Act, 2005 shall exercise the powers and discharge the duties as provided under section 72 of the Jharkhand Value Added Tax Act, 2005.
By the order of the Governor of Jharkhand,
M. R. Meena,
Secretary-cum-Commissioner,
Commercial Taxes Department,
Jharkhand, Ranchi.