Amendment status not verified — confirm the current text below against the official source.
Liability of filing returns.—(1) Every person having a registration certificate except fishermen shall furnish to the authorised officer such returns as may be prescribed in such time and in such manner as may be prescribed. (2) The authorised officer may inspect any fishing vessel or fixed gear or free net or aquaculture or filtration or any book of account or records connected therewith at any time to verify the accuracy of any return filed under sub-section (1). 44