Scrutiny of returns 30

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registration of a transporter if the transporter, carrier or transporting agent carries on transport business in contravention of the Act and Rules. 23. Quoting of Registration Certificate Number etc. - Any person registered under this Act, shall quote the Registration Certificate number or Tax Payers‟ Identification number issued by the Commissioner of Taxes in any of his returns, challans, notices or other documents used for the purposes of this Act.