Possession and submission of certain records by owners etc. of goods vehicles

The owner or other person in charge of goods vehicle shall carry with him- (i) bill of sale or delivery note, (ii) goods vehicle record or trip sheet, and (iii) such other documents as may be prescribed, relating to the goods under transport and containing such particulars as may be prescribed and shall submit to the Commercial Tax officer, having jurisdiction over the area in which the goods are delivered, the documents aforesaid or copies thereof within such time as may be prescribed. See Under Section 26 NOTE: Sections 26 and 27 were substituted by Act 19 of 1974 w.e.f. 15.5.1974.