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

The owner or other person in charge of goods vehicle or vessel shall carry with him:-

(a) bill of sale or tax invoice or delivery note;

(b) log book or goods vehicle record or trip sheet; and

(c) 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.