Section 42(1) in Bihar Value Added Tax Rules, 2005
(1)The authority or officer authorized by the State Government under section 60 or section 61 to intercept detain and search any road vehicle, river craft or any load carried by person shall not detain any such road vehicle, river craft or person beyond the reasonable length of time necessary for satisfying that such vehicle, craft or person is not being used for evasion of the tax payable under the Act.
