section 31
Possession and submission of certain records by owners, etc., of vehicles and vessels
The Kerala General Sales Tax Act, 1963Tax196366 sections
Statutory text
The owner or other person in charge of a vehicle or vessel shall, while transporting any consignment of goods exceeding such quantity or value as may be prescribed under sub-section (2) of section 29, carry with him- (i) a bill of sale, delivery note, way-bill or a certificate of ownership, and (ii) 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 prescribed authority, having jurisdiction over the area in which the goods are delivered, the documents aforesaid or copies thereof within such time as may be prescribed.
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