Section 27(2) in Uttarakhand Value Added Tax Rules, 2005
(2)The owner, driver or any other person in charge of the vehicle, as the case be, shall, if so required by the officer referred to in sub-rule (1) give him his name and complete address, the name and complete address of the owner of the vehicle and the name and complete address of the owner of the goods if he is not present in the vehicle.
