Amendment status not verified — confirm the current text below against the official source.
(1) Every producer and dealer shall furn ish returns of manufactured tea carried in tea containers and of jute carried in bales in such form and to such autho- rity as may be prescribed. ~ .......... _ (2) In the case of zny produ.,er or dealer who, in the opinion of the Commissioner, is liable to pay tax for any return period .or a part thereof, lhc Commis- sioner may serve, within two years of the expiry of the aforesaid period, a notice in the prescribed form upon him requiring him to furni3h a return of goods carried and such producer or deaicr shall thereupon furnish the return within the elate aud to the authority mentioned in the notice. (3) The returns, during the ilrst year of operntion of this Act, shall be furnished for such period and within such time as may be notified by the Commis- sioner and thereafter quarterly and within thirty days of completion of the quarter in respect of which the returns are ~o be filerl. (4) If any producer or clealer discovers any omis- sion or other error in any return furn ish.::d by him, he max furnish a re\ iscd return at ~ny time before assess- ment is made on the original return. Licensing of ~ 8. (1) No baler shall operate or allow to be opera- Ba.c:rs and ted any jute pressing machine except under a license R.etums, granted under this Act. (2) Every license granted under sub-section (1) shall contain such conditions as may be prescribed. (3) Every baler ~h all furnish returns of jute baled by aa;iy jute~pressin g machine owned or possessed by lmn rn such form and to such authority as may be prescribed. 73 ~mer.t.