Section 68(4)(b) in The Gujarat Value Added Tax Act, 2003
(b)[ if the driver or other person in charge of a vehicle, boat or animal carrying goods does not make a declaration or if he makes a declaration, he does not keep a copy thereof with him as required by clause (c) of sub-section (3)] [This clause was inserted by Gujarat Act No.6 of 2006, Section 31 (l)(b)],