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[Cites 0, Cited by 5] [Section 74] [Entire Act]

State of Odisha - Subsection

Section 74(2) in Orissa Value Added Tax Act, 2004

(2)The driver or person-in-charge of every vehicle or carrier of goods in transit shall-
(a)Carry with him the records of the goods including "Challan" and "Billies" bills of sale or despatch memos and prescribed declaration form or way bill duly filled in and signed by the consignor of goods carried;
(b)Stop the vehicle or carrier at every check-post or barrier set up under sub-section (1) or at any other place when so required by an officer authorised by the Commission in this behalf:
(c)Produce all the documents, including the prescribed way bill relating to the goods, before the officer-in charge of the check-post or barrier or the authorised officer,
(d)Give all the information in his possession relating to the goods" and
(e)Allow the inspection of the goods or search of the vehicle by the officer-in-charge of the check-post or barrier or the authorised officer.