Section 73D(2) in The M.P. Vanijyik Kar Niyam, 1995
(2)Where the goods have been dispatched by a consigning dealer to sell 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 Madhya Pradesh Vanijyik Kar Adhiniyam, 1994, if any, of the dealer taking the delivery or on whose behalf delivery is taken.