Section 46(2) in Assam General Sales Tax Act, 1993
(2)Where goods are delivered to a carrier of a bailee for transmission, the movement of goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Where before delivery is taken from him, a carrier or bailee to whom goods are delivered for transmission, keeps the said goods in any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place the Commissioner or any officer appointed to assist him under sub-section (1) of section 3 shall have power to enter into and search such office, shops, godown, vessel, receptacle, vehicles or other place of business or building or place and to examine the goods and inspect all records relating to such goods. The carrier or bailee or the person in charge of the goods and records shall give all facilities for such examination or inspection and shall, if so required, produce the bills of sale or delivery note or such other document as may be prescribed and give a declaration containing such particulars as may be prescribed regarding the goods and give the name and address of the carrier or the bailee and the consignee.
