Where the goods are delivered to a carrier or a bailee for transmission, the movement of the goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Where before delivery is taken from him, a carrier or bailee to whom goods are delivered for transmission, keeps the said goods in any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place, any officer empowered by the Government in this behalf, shall have power to enter into and search such office, shop, godown, vessel, receptacle, vehicle or other place of business or building or place, and to examine the goods and inspect all records relating to such goods. The carrier or bailee or the person in-charge of the goods and records shall give all facilities for such examination or inspection and shall, if so required, produce the bill of sale or delivery note or such other documents as may be prescribed and give a declaration containing such particulars as may be prescribed regarding the goods and give his name and address and the name and address of the carrier or the bailee and the consignee.
Section 66: Powers to inspect goods delivered to a carrier or bailee
Tamil Nadu Value Added Tax Act, 2006State Act of Tamil Nadu · Act 32 of 2006
Where this provision sits
| Act | Tamil Nadu Value Added Tax Act, 2006 |
|---|---|
| Section | 66 |
| Marginal note | Powers to inspect goods delivered to a carrier or bailee |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
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