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[Cites 0, Cited by 0] [Section 68(4)] [Section 68] [Entire Act]

State of Gujarat - Subsection

Section 68(4)(a) in The Gujarat Value Added Tax Act, 2003

(a)If the officer-in-charge of the check-post or barrier is of the opinion that-
(i)goods under transport are not covered by goods vehicle record, trip-sheet or log book, or
(ii)goods under transport are not in accordance with the documents prescribed under clause (a) of sub-section (3), or
(iii)a declaration relating to particulars of goods as made under clause (c) of sub-section (3) is false, [or] [Sub-Section (4) was renumbered as clause (a) and in sub-clause (iii) the word 'or' and sub-clause (iv) was added by Gujarat Act No.6 of 2006, Section 31(1) (a)]
(iv)the Signature appearing in any of the documents referred to in clause (a) of sub-section (3) does not match with the signature furnished by the registered dealer under section 66A,]