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State of Tripura - Section

Section 36A in Tripura Sales Tax Act, 1976

36A. [ Maintenance of Accounts by Carries. [Inserted by The Tripura Sales Tax ( Third Amendment) Act, 1984, w. e. f. 12.7.1984.]

- Notwithstanding anything contained in any other Act, any transporter, carrier of transporting agent operating its transport business in Tripura, shall maintain proper account of goods transported to or outside Tripura through it in the manner prescribed and shall on demand by the Commissioner be liable to furnish in the prescribed manner such information as the Commissioner may require relating to the transportation of such goods and shall also be bound to produce books of accounts for inspection and examination by the Commissioner.] [Substituted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.]