Section 48A(2) in Uttaranchal Value Added Tax Act, 2005
(2)Where such goods are transported into the State by road;(a)the transporter shall carry with him, the copy of such "Trip-Sheet" duly filled and signed by him and other documents as may be prescribed and shall stop the vehicle, when so required by an officer authorised under sub-section (1) or sub-section (2) of Section 42, at any place and take it along with the goods and documents to the nearest office of Commercial Tax department or to any other place as directed by such officer and keep it stationary for so long as may be considered necessary by such officer and allow him to search the vehicle and inspect the goods, the "Trip-Sheet" and the other documents.(b)The transporter shall preserve the copy of such "Trip-Sheet" for such period as may be prescribed and produce it whenever so required, failing which he shall be liable to pay by way of penalty a sum of Rupees five hundred for each "Trip-Sheet".Explanation. - In the circumstances where online submission of "Trip-Sheet" is relaxed, the provision of preparation of "Trip-Sheet" before entering into the State and provision of carrying it during transportation shall remain effective.
