Section 61(2) in The Delhi Value Added Tax Act, 2004
(2)[ The owner, driver or person in charge of a goods vehicle shall carry with him such records as may be prescribed in respect of the goods carried in the goods vehicle and produce the same before any officer in-charge of a check post or barrier or any other officer or any agent as may be empowered by the Commissioner.] [Substituted, vide DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]
