Section 31(2) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(2)The driver or the person incharge of a vehicle or carrier or of goods in movement shall-(a)carry with him a goods vehicle record including "challans" and "bilties", bills of sale or dispatch memos and also prescribed declaration forms, if, any;(b)stop the vehicle or carrier at every check-post, and while entering and leaving the limits of the State, bring and stop the vehicle at the nearest check-post referred to in sub-section (1);(c)produce all the documents including prescribed declaration forms, if any, relating to the goods before the Incharge of the check-post;(d)give all the information in his possession relating to the goods; and(e)allow the inspection of the goods by the Incharge of the check-post or any other person authorised by such Incharge.Explanation. - For the purposes of this chapter-(i)"vehicle or carrier" shall include any means of transportation including an animal to carry goods from one point to another point;(ii)"goods" shall include animals also; and(iii)"goods in movement" shall mean,-(a)the goods which are in the possession or control of a transporting agency or person or other such bailee;(b)the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and(c)the goods which are being carried by a person.
