(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.

(2)(a) No person shall transport across or beyond a check-post to any place outside the State of Bihar any goods other than those specified in Schedule-1 exceeding such quantity or value as the Commissioner may, by notification specify except after applying for grant of and obtaining an electronic transaciton identification number on the official website of the Commercial Taxes Department.

(b) Every applicant referred to in clause (a) shall, in respect of consignments proposed to be transported as aforesaid, upload such details as the Commissioner may, by notification issued in this behalf, specify.

(c) Every application under clause (a) shall be processed, and the electronic transaction identification number generated and communicated to the applicant, in such manner as may be specified in the notification issued under clause (b).

(d) The driver of the vehicle carrying the goods or the person incharge of the goods shall, upon demand, communicate the electronic transaction identification number granted in respect of the goods to the monitoring authority for verification who shall deal with the same in such manner as may be specified in the notification issued under clause (b).

(e) The manner in which the electronic transaction identification number is to be communicated for verification to the monitoring authority and the period for which the said number shall be valid may be specified in the notification issued under clause (b).

Explanation.1- For the purposes of this sub-rule the expression "monitoring authority" shall mean-

(i) The Joint Commissioner State Tax, the Deputy Commissioner State Tax, the Assistant Commissioner State Tax or the Assistant Commercial Taxes Officer exercising jurisdiction in respect of the concerned checkposts or any checkposts en route; or

(ii) The Joint Commissioner State Tax, the Deputy Commissioner State Tax, the Assistant Commissioner State Tax or the Assistant Commercial Taxes Officer exercising jurisdiction in respect of any of the Circles en route; or

(iii) Any of the authorities exercising jurisdiction under section 86 in respect of any Bureau of Investigation en route.

Explanation 2.- The electronic transaction identification number generated under this sub-rule shall be deemed to be declaration for the purposes of section 60 and section 62.

(3) Omitted .

(4) Omitted