Section 42B(1) in Uttaranchal Value Added Tax Act, 2005
(1)Every clearing, forwarding or booking agent or broker or any other person transporting goods, who in the course of his business handles documents of title to goods or transports goods or takes delivery of goods for or on behalf of a dealer or a person and having his place of business in the State shall, furnish information about his place of business in the State and also about vehicles or carriers owned or hired by him for transportation of goods to such authority in such form and manner and within such time as may be prescribed.
