https://www.taxtmi.com/caselaws?id=149800 Where a goods vehicle operator is required to carry prescribed records and submit them within the prescribed time, possession of those records is integral to compliance and the obligations operate concurrently. Non-possession at interception amounts to a contravention of the Act, attracting the penal and compounding provisions. On that construction, check-post officers were competent to intercept the vehicle, require production of the statutory documents, and levy compounding fee. The writ petition therefore failed and the impugned order was sustained. en-us Thu, 26 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 17:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149800 Where a goods vehicle operator is required to carry prescribed records and submit them within the prescribed time, possession of those records is integral to compliance and the obligations operate concurrently. Non-possession at interception amounts to a contravention of the Act, attracting the penal and compounding provisions. On that construction, check-post officers were competent to intercept the vehicle, require production of the statutory documents, and levy compounding fee. The writ petition therefore failed and the impugned order was sustained. Case-Laws VAT and Sales Tax Thu, 26 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149800