Section 40(1) in Bihar Value Added Tax Rules, 2005
(1)Where the State Government decides to set up a check-post, under section 60 at any place in this state, the location of such check-post shall be notified in the official Gazette. When a check-post is set up on a thoroughfare or road, barrier may be erected, across the road or thoroughfare, in the Form of a contrivance to enable traffic being intercepted, detained and searched.
