Section 76(1) in The Rajasthan Value Added Tax Act, 2003
(1)The Commissioner may, with a view to prevent or check avoidance or evasion of tax, by notification in the Official Gazette, direct the setting up of a check post or the erection of barrier or both, at such places as may be specified in the notification, and every officer or official who exercises his powers and discharges his duties at such check post or barrier by way of inspection of documents produced and goods being moved shall be its Incharge.
