Section 18A(2A) in Karnataka Tax on Entry of Goods Act, 1979
(2A)[ Where the owner or persons incharge of the goods vehicle carrying any goods is not required to carry the documents prescribed for the purpose of sub-section (2) of section 28A of the Karnataka Sales Tax Act, 1957, [or sub-section (2) of section 53 of the Value Added Tax Act] [Inserted by Act 15 of 1992 w.e.f. 1.5.1992] he shall give a declaration in the prescribed form to the officer prescribed in the said section.]