Section 66(2) in Manipur Value Added Tax Act, 2004
(2)The driver or person in charge of vehicle or carrier of goods in movement shall-(a)carry with him the records of the goods including challans, bills of sale or dispatch memos and prescribed declaration form or way bill duly filled in and signed by the consignor of the goods carried;(b)stop the vehicle or carrier at every check post set up under subsection (1) or at any other place by an officer authorized by the Commissioner in this behalf;(c)produce all the documents including the prescribed way bill relating to the goods before the officer in charge of the check post or the authorized officer;(d)give all the information in his possession relating to the goods;(e)allow the inspection of the goods for search of the vehicle by the officer in charge of the check post or any authorized officer.
