31. Possession and submission of certain records by owners etc., of vehicles and vessels
The owner or other person in charge of a vehicle or vessel shall, while transporting any consignment of goods exceeding such quantity of 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 authoritiy, having jurisdiction over the area in which the goods are delivered, the documents aforesaid or copies thereof within such time as may be prescribed.