Section 53(2)(d) in The Karnataka Value Added Tax Act, 2003
(d)on entering the State limits, report at the first situated check post or barrier and, on leaving the State limits, report at the last situated check post or barrier and give a declaration containing such particulars as may be prescribed in respect of the goods carried in the goods vehicle or boat, ship or similar vessel, before any officer-in- charge of the check post or barrier or any other officer as may be empowered by the Government in this behalf; and