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[Cites 0, Cited by 0] [Section 43A(2)] [Section 43A] [Entire Act]

State of Uttarakhand - Subsection

Section 43A(2)(a) in Uttaranchal Value Added Tax Act, 2005

(a)The transporter shall carry with him, the copy of such "Lorry Challan" duly signed by him and copy of other such documents and shall stop the vehicle, when so required by an officer authorised under sub-section (1) or subsection (2) of Section 42, at any place and take it along with the goods and documents to the nearest office of Commercial Tax department or to any other place as directed by such officer and keep it stationary for so long as may be considered necessary by such officer and allow him to search the vehicle and inspect the goods and the documents. Provided that where the goods are transported from one place to another falling within the same local area of the state the commissioner may relax the condition of carrying "Lorry-Challan" or documents of title to goods with certain conditions and restrictions as it may deem fit. Here the "local area" means the local area as defined in Section-2 of Uttaranchal Entry Tax Act, 2008.