Section 61(4) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(4)The owner, driver or person in charge of the goods vehicle shall, if required, inform the Commissioner of-(a)his name and address;(b)the name and address of the owner of the vehicle;(c)the name and address of the consignor of the goods;(d)the name and address of the consignee of the goods; and(e)the name and address of the transporter.
