Section 61(3) in The Delhi Value Added Tax Act, 2004
(3)The [owner,] [Substituted for the word 'directed' by DVAT (Amendment) Act, 2013 (5 of 2013), w.e.f. 12-9-2013.] driver or person in charge of the goods vehicle shall, if required, inform the Commissioner of-(a)his name and address;(b)the name and address of the owner of the vehicle;(c)the name and address of the consignor of the goods;(d)the name and address of the consignee of the goods; and(e)the name and address of the transporter.
