Section 22A in Himachal Pradesh General Sales Tax Act, 1968
22A. [ Registration and submission of return by a carrier of goods, agent of the transport company or booking agency. [Section 22-A inserted vide H.P. Act No. 5 of 1991 w.e.f. 1.4.1991.]
(1)For carrying out the purposes of section 22, every carrier of goods, agent of transport company and booking agency having a place of business in the State of Himachal Pradesh and transporting or clearing or forwarding goods on behalf of a dealer, shall be required to obtain a certificate of registration, in the prescribed manner, from the assessing authority of the area in which it has a place of business, on payment of such fee as may be prescribed and on furnishing of a security to the satisfaction of the said authority in the manner as may be prescribed.(2)Every agency, referred to in sub-section (1) shall submit to the assessing authority such returns of the goods transported, cleared or forwarded by it, by such dates and in such manner as may be prescribed.(3)The assessing authority shall have the powers to call for and examine the books of accounts, documents and other record in possession of such agency with a view to verifying the correctness of returns submitted and the compliance to the requirements of provisions of section 22.]
