Section 31: Possesszon and submtsston of certam records by owners, etc., of r,ehzcles and vessels
The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963
The owner 01 other person m charge of a vehicle or vessel shall, while transporting any consignment of goods exceedmg such quant1ty or value as may be prescnbed under sub-section (2) of sec tiOn 29, carry With him-
(z) a bill of sale, dehvery note, way-bill or a certificate of ownershtp, and
(ll) such other documents as may be prescribed, relatmg to the goods under transport and contaming such partictdars as may be prescnbed, and shall submtt to the prescnbed authonty, having junsdictton over the area 10 wh1ch the goods are delivered, the docu ments aforesaid or coptes thereof wtthin such time as may be prescnbed.
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