Amendment status not verified — confirm the current text below against the official source.
(1) (2) t69 of supplies declored in the return furnished for tre linonciolyeor with the oudited onnuol fino ncio I stotement, ond such other porticulors os moy be prescribed. Every registered person who is required to furnish o return under sub-section (l ) ofsection 39 ond whose registrotion hos been concelled sholl furnish o finol return within three months of the dote of concellotion or dote of order of concellotion, whichever is Ioter, in such form ond monner os moy be prescribed. Where o registered person foils to furnish o return under section 39 or section 44 or section 45, o notice sholl be issued requiring him to furnish such return within fifteen doys in such form ond monner os moy be prescribed. Any registered person who foils to Iurnish the detoils ol outword or inword supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due dote sholl poy o lote fee o{ one hundred rupees for every doy during which such foilure continues subject to o moximum omount of five thousond rupees. Any registered person who foils to furnish the return required under section 44 by the due dote sholl be lioble to poy o lote fee of one hundred rupees for every doy dur- ing which such foilure continues subject to o moximum of on omount colculoted ot o quorter per cent. of his turnover in the Stote. Finol return Notice to refurn defoulters Levy of lote fee.