Section 76(2) in The Rajasthan Value Added Tax Act, 2003
(2)The owner or a person duly authorised by such owner or the driver or the person Incharge of a vehicle or carrier or of goods in movement shall-(a)stop the vehicle or carrier at every check post or barrier, and while entering and leaving the limits of the State bring and stop the vehicle at the nearest check post or barrier set up under sub-section (1);(b)carry with him a goods vehicle record including "challans" and "bilties", invoices, prescribed declaration forms and bills of sale or despatch memos;(c)produce all the documents including prescribed declaration forms relating to the goods before the Incharge of the check post or barrier;(d)furnish 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 barrier or any other person authorised by such Incharge.Explanation. - For the purpose of this Chapter 'goods in movement' shall mean-(i)the goods which are in the possession or control of a transporting agency or person or other such bailee;(ii)the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and(iii)the goods which are being carried by a person.
