Section 31 of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) View Chapter 6

Possession and submission of certain records by owners etc., of vehicle and vessels.

The owner or other person in charge of a vehicle or vessel shall, while transporting any consignment of goods exceeding such quantity or value as may be prescribed under sub-section (2) of section 29, carry with him, -

(i) a bill of sale, delivery note, way bill or certificate of ownership, and

(ii) such other documents as may be prescribed, relating to the goods under transport and containing such particulars as may be prescribed, and shall submit to the prescribed authority, having jurisdiction over the area in which the goods are delivered, the documents aforesaid or copies thereof within such time as may be prescribed,

(iii) any person who undertakes to transport or delivery any consignment of notified goods in any vehicle or vessel or any other conveyance exceeding the value of rupees two thousand and five hundred or such amount as notified by the Government from time to time shall have a permit obtained from the authority as prescribed in subsection (7) of Section 30E.