Section 81. Maintenance of accounts by transporter, carrier or transporting agent

Notwithstanding anything contained in any other law for the time being in force any transporter, carrier or transporting agent shall maintain, in the prescribed form proper accounts of taxable goods transported by him into, or outside, or within Meghalaya on account of any person or dealer, being a consignee or consignor as the case may be, and shall, on demand by the Commissioner furnish such information as may be required by him in relation to transport of such goods by such transporter, carrier or transporting agent.