Section 67(2) in The Maharashtra Value Added Tax Act, 2002
(2)The owner or person in charge or driver of a vehicle shall, -(a)carry with him a tax invoice or a bill of sale or a delivery note or such other documents as may be prescribed in respect of the goods carried by the vehicle;(b)produce the documents referred to in sub-clauses (a) before any officer-in-charge of check-post or barrier or any other officer authorised under subsection (1) of section 77 and obtain the seal of such officer affixed thereon and give one copy of the bill of sale and delivery note or other document to the said officer and carry and retain with him the other copy until the termination of movement of goods;(c)on entering the State, report at the first situated check-post or barrier, and while leaving the State, report at the last situated check-post or barrier and give a declaration to the said officer containing such particulars as may be prescribed in respect of the goods carried in the vehicle;(d)stop the vehicle and keep it stationary so long as may be required by the said officer to examine the goods and inspect the records relating to the goods carried in the vehicle and which are in the possession of such driver or other person-in-charge of a vehicle, and who shall, if so required, give his name and address and the name and address of the owner of the vehicle.(e)Where any vehicle is intercepted by an officer authorised under subsection (1) of section 77, such officer may, if he deems it necessary, direct the owner or driver or person-in-charge of the vehicle to take it to the nearest check-post or barrier or police station and the owner, driver or person-in-charge of the vehicle shall comply with such direction.
