Section 15(b) in Bihar Motor Vehicles Taxation Rules, 1994
(b)The Taxing Officer, either himself, or through Motor Vehicle Inspector or through any other officer of enforcement branch not below the rank of Sub-Inspector shall carry out physical verification of the parking place of the vehicle at least once a month in a random manner. He shall record the memo of inspection on the order-sheet of the concerned case record indicating the present position of the vehicle.
