Section 40(4) in Bihar Value Added Tax Rules, 2005
(4)The driver of the vehicle carrying the goods or the person in charge of the goods shall produce the countersigned permission, for inspection and checking at any other check post, which may fall in the route, and shall surrender one copy thereof to the authority or officer to whom he has been directed under sub-rule (3) to surrender it.Explanation. - For the purposes of this rule expression ' appropriate authority/officer ' shall mean the authority or officer-in-charge of a check-post.
