Cap. 406 Art. 52Production of invoices by persons to whom supply is made.

(1) A person to whom any tax invoice or other invoice, receipt or document is provided as required by article 50 or 51 a shall, if so requested in accordance with the other provisions of this

Act, produce the said invoice, receipt or other document to the

Commissioner or to any officer authorised by the Commissioner.

(2) Any person who transports goods in the course of an economic activity, on his own behalf or on behalf of or to third parties, shall be in possession at any time of an identification document and a tax invoice or a delivery note or a transport document showing a description of all the goods being transported, the value of the goods, the unit quantity, the date of the delivery, the destination address, the name and address and value added tax registration number of the supplier and the name and address and value added tax registration number of the person to whom the supply is made. In the course of an inspection of the means which is transporting the goods, a copy of the aforementioned documents shall upon demand be produced to the Commissioner or to any other officer authorised by the Commissioner. A person who fails to produce the documents as required in accordance with the provisions of this sub-article or whose goods are not found to be in agreement with the said document, shall be guilty of an offence against this Act.