62. Record to be maintained by the carrier. Section 31(14).

 (1) Every carrier of goods or agent or a transporter including an employee of a Transport Company or booking agency shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport in the form of Transport Receipt, Forwarding Note, Waybill, Dispatch Register and Delivery Register, which shall be in Forms VAT-T2, VAT-T3, VAT-T4, VAT-T5 and VAT-T6 respectively. Such record shall be preserved by him for a period of five years. He shall also preserve in record the letters of authorities mentioned in clause (d) of sub-rule (3) for a similar period.

(2) Transport Receipts and Waybills shall be serially numbered in consecutive order. The last serial number shall go up to 1,00,000 where after a fresh series of Transport Receipt and Way Bill shall start, intimation regarding which shall be given by the transporter to the officer incharge of the district before bringing the fresh series in use. The Dispatch Register and Delivery Register before use shall be got authenticated from the officer in charge of the district or Excise and Taxation Officer of Assistant Excise and Taxation Officer in whose jurisdiction the place of business of the transp orter is situated.

(3) No carrier of goods or agent of a Transport Company or Booking Agency shall transport, accept for booking or release any consignment of goods, the sale or purchase of which is taxable under the Act, unless-

(a) the consignment is covered by a copy of purchase invoice or sale bill or delivery note, as the case may be;

(b) the particulars regarding consignment intended to be booked are furnished in the forwarding notes in Form VAT-T2 by the consignor;

(c) the Transport Receipt bears stamped endorsement from the consignee indicating his full particulars and Registration Certificate number, if any;

(d) the person taking delivery of goods or delivering the goods for booking furnishes a letter of authority from the consignee or consignor containing his specimen signatures duly attested; and

(e) the transport receipt or the forwarding note in respect of consignment of goods brought from a place outside the State or intended to be booked for a place outside the State by a dealer not registered under the Act is countersigned by the Excise and Taxation Officer of the district or any other officer authorised by him.

(4) The driver or the person in charge of the vehicle shall always carry with him a copy of Waybill in Form VAT-T4 and a copy of the Transport Receipt in respect of each consignment of goods being carried.

(5) Where delivery of consignment is given to the consignee without the aid of Transport Company or Booking Agency, the owner, driver or the person in charge of the vehicle shall maintain the record regarding delivery of consignment in a register in Form VAT-T6.