Section 75(2) in The Goa Value Added Tax Act, 2005
(2)The driver or person in charge of vehicle or carrier of goods in movement shall:-(a)carry with him the records of the goods including "Challan", bills of sale or despatch memos and prescribed declaration form or way bill duly filled in and signed by the consignor of goods carried;(b)stop the vehicle or carrier at every check post set up under sub-section (1) or at any other place as desired by an officer authorized by the Commissioner in this behalf;(c)produce all the documents relating to the goods before the officer-in-charge of the check-post or the authorized officer;(d)give all the information in his possession relating to the goods;(e)allow the inspection of the goods and search of the vehicle by the officer-in-charge of the check post or any authorized officer.
