Amendment status not verified — confirm the current text below against the official source.
Furnishing of Return by the dealer.—(1) Every dealer shall furnish to the Assessing Officer of the area a return showing the sale proceeds of the previous financial year in the manner as may be prescribed. (2) If any dealer fails to furnish the return under sub-section (1), the Assessing Officer shall give notice requiring such dealer to furnish such return before such date as may be specified in the notice.