(a) carry with him a log book, a bill of sale or delivery note and such other documents relating to the goods carried in the vehicle or boat or on the animal and containing such particulars as may be prescribed and the driver or person in charge of a transport vehicle shall, in addition, carry a goods vehicle record and a trip sheet;
(b) produce the same when requested to do by the office-in-charge of the check-post or barrier;
(c) give to the office-in-charge of the check-post or barrier a declaration relating to particulars of the goods carried in the vehicle or boat or on the animal in such form as may be prescribed and keep one copy of declaration with him.
(i) goods under transport are not covered by goods vehicle record, trip-sheet or log book, or
(ii) goods under transport are not in accordance with the documents prescribed under clause (a) of sub-section (3), or
(iii) a declaration relating to particulars of goods as made under clause (c) of sub-section (3) is false, [or]
(iv) the Signature appearing in any of the documents referred to in clause (a) of sub-section (3) does not match with the signature furnished by the registered dealer under section 66A,]
[(b) if the driver or other person in charge of a vehicle, boat or animal carrying goods does not make a declaration or if he makes a declaration, he does not keep a copy thereof with him as required by clause (c) of sub-section (3)] ,
(b) The officer-in-charge of the check-post or a barrier may release any of the [goods,] or documents so seized under sub-section (4) on payment of tax, interest and penalty or on furnishing such security in such form as may be prescribed.
Explanation.
(a) "goods vehicle record" means the documents required to be carried by the dealer of a transport vehicle under the Motor Vehicle Act, 1988(59 of 1988) or the rules made thereunder;
(b) "log book" means a register, statement or other record containing particulars of the goods under transport;
(c) "trip sheet" means a sheet or other document containing particulars relating to the trip-wise use of a transport vehicle, required to be carried by the driver under the Act referred to in clause (a);
(d) "goods under transport" means goods which have been handed over to a carrier and complete delivery thereof has not been taken from such carrier;
(e) "carrier" means any person or agency who undertakes to carry or transport goods from one place to another.
Section 68 • The Gujarat Value Added Tax Act, 2003
68. Inspection of goods in transit, etc.
the-gujarat-value-added-tax-act-2003-2003-sec-68.json
•
Section 68
{
"act_title": "The Gujarat Value Added Tax Act, 2003",
"act_slug": "the-gujarat-value-added-tax-act-2003-2003",
"section_label": "Section",
"section": {
"number": "68",
"title": "68. Inspection of goods in transit, etc.",
"chapter": null,
"content": "(a) carry with him a log book, a bill of sale or delivery note and such other documents relating to the goods carried in the vehicle or boat or on the animal and containing such particulars as may be prescribed and the driver or person in charge of a transport vehicle shall, in addition, carry a goods vehicle record and a trip sheet;\n(b) produce the same when requested to do by the office-in-charge of the check-post or barrier;\n(c) give to the office-in-charge of the check-post or barrier a declaration relating to particulars of the goods carried in the vehicle or boat or on the animal in such form as may be prescribed and keep one copy of declaration with him.\n(i) goods under transport are not covered by goods vehicle record, trip-sheet or log book, or\n(ii) goods under transport are not in accordance with the documents prescribed under clause (a) of sub-section (3), or\n(iii) a declaration relating to particulars of goods as made under clause (c) of sub-section (3) is false, [or]\n(iv) the Signature appearing in any of the documents referred to in clause (a) of sub-section (3) does not match with the signature furnished by the registered dealer under section 66A,]\n[(b) if the driver or other person in charge of a vehicle, boat or animal carrying goods does not make a declaration or if he makes a declaration, he does not keep a copy thereof with him as required by clause (c) of sub-section (3)] ,\n(b) The officer-in-charge of the check-post or a barrier may release any of the [goods,] or documents so seized under sub-section (4) on payment of tax, interest and penalty or on furnishing such security in such form as may be prescribed.\nExplanation.\n(a) \"goods vehicle record\" means the documents required to be carried by the dealer of a transport vehicle under the Motor Vehicle Act, 1988(59 of 1988) or the rules made thereunder;\n(b) \"log book\" means a register, statement or other record containing particulars of the goods under transport;\n(c) \"trip sheet\" means a sheet or other document containing particulars relating to the trip-wise use of a transport vehicle, required to be carried by the driver under the Act referred to in clause (a);\n(d) \"goods under transport\" means goods which have been handed over to a carrier and complete delivery thereof has not been taken from such carrier;\n(e) \"carrier\" means any person or agency who undertakes to carry or transport goods from one place to another.",
"footnote": "",
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