Amendment status not verified — confirm the current text below against the official source.
-Maintenance PiRegisters‘and pero—(1) Every dealer shall maintain . “such registers and records in such manner as maybe prescribed: in they. commercial establishment. oo 7 yo an | (2) They‘shall be produced on.“demandaby anyOffices or~Authority / authorised by. this Act for verification. 7 | a 6: Furnishing of Returns bythe dealet—(1) Every’ dealereshall furnish return showing the sale proceeds ofthe previous financial year to the Assessing Officer in.such manner and at such time as may. be Prescribed.oy | (2) If anydealer liable to pay the cess under section 3 fails to farnish the. return under sub-section (1), the Assessing Officer. shall give a notice ‘requiring such dealer to furnish such1neonbefore such date as may‘be egin the notice. - ; Ce ; a ? |