Amendment status not verified — confirm the current text below against the official source.
(1) Every dealer shall furnish return showing the sale proceeds of the previous financial year to the Assessing Officer in such manner and at such time as may be prescribed. (2) If any dealer liable to pay the cess under section 3 fails to furnish the return under sub-section (1), the Assessing Officer shall give a notice requiring such dealer to furnish such return before such date as may be specified in the notice.