Amendment status not verified — confirm the current text below against the official source.
(1) The dealer of any taxable goods, other than those to which the provisions of sub-section (3) of section 4 apply, shall, on or before the entry thereof in a local area, deliver to the prescribed authority a bill of entry relating thereto in such form and containing such particulars as may be prescribed. (2) On the due delivery of such bill of entry the tax leviable on the entry of such goods shall be assessed by the prescribed authority and in the prescribed manner.