Amendment status not verified — confirm the current text below against the official source.
(I) Ever y registered dealer shall furnish returns of taxable goods purchased in such forms, in such period and intervals and to such authority as may be prescri bed. (2) In case of any other dealer who, in the opinion of the Commissioner, is liable to pay tax for any return period or part thereof, the Commis- sioner may serve in that year a notice in the prescribed form upon him requiring him to furnish a return of taxable goods purchased and such dealer shall thereupon furnish the return within the period and to the authority mentioned in the notice. (3) If any dealer discovers any omission or other error in any return furnished by him, he may furnish a revised return at any tim e before assessment is made on the original return : ~'---~~-------------------------------------- Provided that no return submitt ed un der this section shall be valid unless it is accompanied by & treasury receipt showing payment of the tax due a ~ 'provided in sub-secti on (2) Or sub-section (3), as the case may be, of section 20. Assessment.