Section 51 in The Kerala Value Added Tax Act, 2003
51. Possession and submission of certain records by owners etc., of Vehicle and vessels.
- The owner or other person in charge of a vehicle or vessel shall, while transporting any consignment of goods exceeding such quantity or value as may be prescribed under sub - section (3) of section 46, carry with him, -(i)a tax invoice, delivery note or certificate of ownership; and(ii)such other documents as may be prescribed, relating to the goods under transport and containing such particulars as may be prescribed and shall submit the documents aforesaid or copies thereof to the prescribed authority, having jurisdiction over the area in which the goods are delivered, along with such return within such time as may be prescribed
