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[Cites 0, Cited by 0] [Section 59(3)] [Section 59] [Entire Act]

State of Bihar - Subsection

Section 59(3)(b) in The Bihar Value Added Tax Act, 2005

(b)"person transporting goods" shall, besides the owner, include the manager, agent, driver or employee of the owner, or person in-charge of a place of loading or unloading of goods other than a rail-head, or a post office, or of a goods carrier carrying such goods, or a person who accepts consignments of such goods for despatch to other places or gives delivery of any consignment of such goods to the consignee.