Section 22(2) in Himachal Pradesh General Sales Tax Act, 1968
(2)The owner or person in charge of a [goods carriage] or vessel shall carry with him a [goods carriage] [The words 'goods carriage' Substituted for the words 'motor vehicle' vide Act No. 5 of 1991 (Sec. 11) w.e.f. 1.4.1991.] record, a trip sheet or a log book, as the case may be, and a bill of sale or a delivery note containing such particulars as may be prescribed, in respect of such goods, meant for the purpose of trade as are being carried in the [goods carriage] [The words 'goods carriage' Substituted for the words 'motor vehicle' vide Act No. 5 of 1991 (Sec. 11) w.e.f. 1.4.1991.] or vessel, as the case may be, and produce the same before an officer in charge of a check post or barrier or any other officer not below the rank of an Excise and Taxation Inspector checking the vehicle or vessel at any place.
