Section 60 in The Chhattisgarh Value Added Tax Act, 2005
60. Power to check goods at the point of loading and unloading.
- Any officer appointed under Section 3, not below the rank of an Assistant [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer may inspect the goods at the point of loading or unloading alongwith the documents of title to such goods and the person owning or for the time being in-charge of the vehicle in which such goods are transported, shall render all assistance to such officer for this purpose.
