Section 74D in The Chhattisgarh Vanijyik Kar Niyam, 1995
74D. Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (4) of section 45-A.
(1)Every person transporting any notified goods shall keep and maintain true and correct record in respect of such goods transported by him showing the following particulars, namely,-(i)Full name and address with number of registration certificate under the provisions of Chhattisgarh Commercial Tax Act, 1994, of the consignor;(ii)Full name and address with number of registration certificate under the provisions of Chhattisgarh Commercial Tax Act, 1994. of the consignee;(iii)Place from which goods dispatched;(iv)Destination (including district);(v)Description of goods;(vi)Quantity or weight;(vii)Value of goods;(viii)Consignor's invoice No. and date;(ix)Name of the person to whom goods delivered;(x)Name and full address of the carrier;(xi)Details of the vehicle transporting goods, if any, with its No.;(xii)Name and address of the driver of the vehicle;(xiii)Name and address of the person (if any) in-charge of the goods;and shall, if so required by an officer, not below the rank of Inspector of Commercial Tax, furnish any such particulars as he may require in respect of any transaction so far as it relates to the goods referred to above.(2)Where the goods have been dispatched by a consigning dealer for sale and are delivered to any person other than the consignor himself, the person transporting the goods shall ascertain and keep record of the full name and address with registration certificate number under the Chhattisgarh Commercial Tax Act, 1994 of the dealer taking the delivery or on whose behalf delivery is taken.(3)Every person who transports any goods notified under sub-section (4) of section 45-A, shall if, so required by an officer not below the rank of Inspector of Commercial Tax, furnish to such officer particulars in respect of such goods transported by him in Form 59-8. While calling for such information the officer shall allow the person transporting the goods, time which shall not ordinarily be less than one week.(4)All accounts, records, registers and documents relating to the above transactions shall, at all reasonable times be open to inspection by an officer not below the rank of Assistant Commercial Tax Officer or Inspector of Commercial Tax with a written permission of the Commercial Tax Officer.(5)For the purpose of sub-rule (4) the provisions of rule 11 shall mutatis mutandis, be applicable.]
