Section 42B(2) in Uttaranchal Value Added Tax Act, 2005
(2)Every such agent or person referred to in sub-section (1) shall maintain true and complete record of the goods transported, delivered, or received for transport, containing such information as may be prescribed and the copy of documents of title relating thereto and shall furnish true and complete particulars and information relating to the transaction of goods of any dealer or person to the officer who is authorized for this purpose by the commissioner in such form and manner within such time as may be prescribed and shall produce the said record and the documents before such officer as and when required.
