Section 27(2)(l) in Punjab General Sales Tax Act, 1948
(l)the manner of authentication of account books under clause (c) of sub-section (2) of section 14;(ll)the particular of bills of sales or delivery notes referred to in sub-section (2) of section 14-B, the particulars of declaration to be given under sub-section (3) of that section, the form of transit slip (rahdari) referred to in the provision to that sub-section and the conditions on which delivery of consignment of goods shall be taken under sub-section (7) of that section;