Section 73(2) in Tripura Value Added Tax Rules, 2005
(2)The driver of the vehicle or boat carrying the taxable goods or the person in charge of the goods shall produce the countersigned declaration for inspection and checking at any other check-post which may fall on the route or any other place within the state where the production of the declaration is required under the provisions of the Act and shall submit one copy thereof to the officer to whom he has been directed under sub-rule (1).
