(3)Where any goods handled by any agent or person referred to in sub-section (1) of Section 62 have been consigned by the consignor to 'self and such goods are delivered by such agent or person to any person other than the consignor, the agent or person shall ascertain and keep the record of full name and address of the person taking delivery of the goods, the name of the dealer with his registration certificate number under the Madhya Pradesh VAT Act, 2002, if any, and if the person taking delivery is not a dealer but taking delivery for and on behalf of a dealer the name and address of such dealer and his registration certificate number under the said Act.
