Section 37(2) in The Goa Tax on Entry of Goods Act, 2000
(2)The owner or person-in-charge of a goods vehicle carrying any of the goods shall carry with him the documents prescribed for the purpose of section 33 of the Goa Sales Tax Act, 1964 (Act 4 of 1964) and produce and give a copy of the same in the manner and to the officer prescribed in the said section.
