1996 (1) TMI 370
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt. Ms. Nisha Bagchi and Ms. Indu Malhotra, Advocates, for the respondents. -------------------------------------------------- ORDER Leave granted. We have heard learned counsel for the parties. This appeal is directed against the judgment of the Punjab and Haryana High Court See [1995] 96 STC 227 (P&H) (Bharat Singh v. State of Haryana) allowing the writ pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on 37. We may clarify the issue. Section 37(2) reads as under: "The owner or person in-charge of the goods and, when the goods are carried by a goods carrier, the driver or any other person in-charge of the goods carrier, shall carry with him a goods carrier record, a trip sheet or log book, along with a challan, as may be prescribed, or cash memorandum or bill as the case may be, in respect of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng with a challan as may be prescribed or cash memorandum or bill as the case may be". These three documents, viz., challan, cash memorandum and bill may be called second set of documents. These three documents are again mentioned in the alternative, which means that any one of these three documents can be produced. In short, one of the documents from the first set and one of the documents from th....