71. Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (4) of section 58 -

(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 number of registration certificate under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) if any, of the consignor,

(ii) Full name and address with number of registration certificate under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) 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 with its No. if any,

(xii) Name, address and license number 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 Commercial 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 registration certificate number under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) if any, 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 58 shall if so required by an officer not below the rank of Commercial Tax Officer, furnish to such officer particulars in respect of such goods transported by him in form 61. While calling for such information the officer shall allow, the person transporting the goods time, which shall not ordinarily be less than one week.

(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 Commercial Tax Officer.