Section 24(9) in Uttar Pradesh Value Added Tax Act, 2008
(9)Every person transporting any goods by any public service motor vehicle or by any vessel and every forwarding agent shall submit to the assessing authority of the area from which the goods are dispatched such information and documents, (w.e.f.01.01.2008)as may be prescribed of all goods transported or forwarded by him. The assessing authority concerned shall have the power to call for and examine the books of account or other documents in the possession of such transporter or agent with a view to verifying the correctness of the information and documents(w.e.f.01.01.2008) submitted and the transporter and agent shall be bound to furnish the books of account or other documents when so called for.
