20A. Possession, submission of certain records by owners.- The owner or other person-incharge of a vehicle carrying tobacco products shall carry with him (a) a bill of sale or delivery note; (b) goods vehicle record or trip sheet and such other documents as may be prescribed, relating to the tobacco products under transport and containing such particulars as may be prescribed and shall submit to the assessing authority having jurisdiction over the area in which the tobacco products are delivered, the documents authorised or copies thereof within such time as may be prescribed. | 
