Section 34(2) in The Himachal Pradesh Value Added Tax Act, 2005
(2)The owner or person in-charge of a goods carriage or vessel shall carry with him a goods carriage record, a trip sheet or a log book, as the case may be, and a tax invoice or a bill of sale or a delivery note containing such particulars as may be prescribed, in respect of such goods, meant for the purpose of business, and produce the same before an officer in-charge of a check post or barrier or any other officer not below the rank of an Excise and Taxation Inspector checking the vehicle or vessel at any place.[(2-A) The owner or the person-in-charge of a goods vehicle or vessel entering the limits of the State or leaving the State limits shall, for the purposes of this section, only pass through and stop at the nearest check post or barrier, failing which such owner or person.in-charge shall be liable to pay a penalty, to be imposed by any officer referred to in sub-section (2) equal to ten percentum of the value of goods or ten thousand rupees whichever is greater and such penalty shall be in addition to any other penalty provided for in this section.] [Sub-section (2-A) added by Act, No. 14 of 2009 vide notification No. LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009.]
