Section 74D(1) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(1)Every person transporting any notified goods shall keep and maintain true and correct record in respect of such goods transported by him showing the following particulars, namely,-(i)Full name and address with number of registration certificate under the provisions of Chhattisgarh Commercial Tax Act, 1994, of the consignor;(ii)Full name and address with number of registration certificate under the provisions of Chhattisgarh Commercial Tax Act, 1994. of the consignee;(iii)Place from which goods dispatched;(iv)Destination (including district);(v)Description of goods;(vi)Quantity or weight;(vii)Value of goods;(viii)Consignor's invoice No. and date;(ix)Name of the person to whom goods delivered;(x)Name and full address of the carrier;(xi)Details of the vehicle transporting goods, if any, with its No.;(xii)Name and address of the driver of the vehicle;(xiii)Name and address of the person (if any) in-charge of the goods;and shall, if so required by an officer, not below the rank of Inspector of Commercial Tax, furnish any such particulars as he may require in respect of any transaction so far as it relates to the goods referred to above.
