Section 14B(2) in Punjab General Sales Tax Act, 1948
(2)The owner or person incharge of a goods vehicle or vessel shall carry with him a goods vehicle record, a trip sheet or a log book, as the case may be, and a bill of sale or a delivery note containing such particulars as may be prescribed, in respect of such goods meant for the purpose of trade as are being carried in the goods vehicle or vessel, as the case may be, and [furnish a copy each of the aforesaid documents to] [Substituted for 'produce the same before' by Punjab Act 1 of 1994 w.e.f. 29.9.1993.] an Officer-in- charge of a check post or barrier or any other officer not below the rank of an Excise and Taxation Officer checking the vehicle or vessel at any place.
