72. Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (3) of section 57
(1) Every person transporting any notified goods shall keep and maintain true and correct record in respect of such goods transported by him showing the following particulars, namely,-
(i) Full name and address with TIN under the Madhya Pradesh Vat Act,2002, if any, of the consignor,
(ii) Full name and address with TIN under the Madhya Pradesh Vat Act,2002,
if any, of the consignee,
(iii) Place from which goods dispatched
(iv) Destination (including district)
(v) Description of goods
(vi) Quantity or weight
(vii) Value of the goods
(viii) Consignor’s invoice No. and date,
(ix) Name of the person to whom goods to be delivered,
(x) Name and full address of the carrier
(xi) Details of the vehicle transporting goods
(xii) Name and address of the driver of the vehicle,
(xiii) Name and address of the person (if any) in-charge of the goods;
and shall, if so required by an officer not below the rank of Assistant Commissioner Tax Officer, furnish such particulars, as he may require in respect of any transaction so far as it relates to the goods referred to above.
(2) Where the goods have been dispatched by a consigning dealer to self and are delivered to any person other than the consignor himself, the person transporting the goods shall ascertain and keep record of the full name and address with TIN if any, under the Madhya Pradesh Vat Act, 2002 of the dealer taking the delivery or on whose behalf delivery is taken.
(3) Every person who transports any goods notified under sub-section (3) of section 57 shall if so required by an officer not below the rank of Assistant Commercial Tax Officer, furnish to such officer particulars in respect of such goods transported by him in form 51. While calling for such information the officer shall allow reasonable time to the person transporting the goods.
(4) All accounts, records, registers and documents relating to the above transactions shall at all reasonable times be open to inspection by an officer not below the rank of Assistant Commercial Tax Officer with a written permission of the Commercial Tax Officer.