Section 76(2) in Meghalaya Value Added Tax Act, 2003
(2)The driver or person in charge of vehicle or carries of goods in movement shall -(a)Carry within him the records of the goods including "Challan" bills of sale or dispatch memos and prescribed declaration form or way bill duly filled in and signed by the consignor of goods carried.(b)Stop vehicle or carrier at every check post set under sub-section (1) or at any other place by an officer authorised by the Commissioner in this behalf;(c)Produce all the documents including the prescribed way bill relating to the goods before the officer in charge of the check post or the authorised officer;(d)Give all the information in his possession relating to the goods; and(e)Allow the inspection of the goods for search of the vehicle by the officer in charge of the check post or any authorised officer.
