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    <title>Section 51 Punjab VAT Act: Goods Declaration Required Only for Owners or In-Charge of Goods Vehicle via Railway.</title>
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    <description>Who is required to declare the goods (consignment in the Railway train) - PVAT - U/s 51 (at the relevant time), the declaration in terms of the first proviso to Section 51(2) is required to be furnished only by &#039;the owner or person in charge of a goods vehicle&#039; in respect of goods as are being carried in the goods vehicle for the purpose as mentioned in the first proviso - HC</description>
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