Section 57 in Kerala General Sales Tax Rules, 1963
57. Submission of records by owners of vehicles and vessels etc.
- Owners of vehicles /vessels shall Submit to the assessing authority having jurisdiction over the area in which the goods are delivered copies of bill of sale, delivery note, way bill or certificate of ownership as the case may be with a certificate written on the back of such copies of bill of sale, delivery note, way bill or certificate of ownership by the. person to whom the goods were delivered to the effect that the goods as per description given were actually delivered to him and taken delivery of by him and duly signed by the purchaser/ consignee or his duly authorised agent as the case may be mentioned in such bill of sale, delivery note, way bill or certificate of ownership. Such copies of bill of sale, delivery note, way bill or certificate of ownership along with a return in Form No. 44 shall be submitted so as to reach the assessing authority on or before the 15th day of the month following that to which they relate.
