Bare ActsThe West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962

Section 12

Every dealer to whom a

Amendment status not verified — confirm the current text below against the official source.

Every dealer to whom a .transport pass is granted Parti- under sub-section (2) of section 6 in respect of any taxable culars; goods entering a local area, shall— accounts, etc., to be (a) furnish to .the prescribed authority within the maintained Stalk prescribed time such particulars as to the storage and made and disposal of such goods as may be prescribed; in certain available (b) keep true accoun-b.s relating to the stook, purchases cases. and disposal of such goods: Provided that if the prescribed authority is satisfied that such accounts are not sufficiently clear and intelligible for carrying out the purposes of this Act he may require the dealer to keep accounts in such form as may be prescribed; (c) make available for inspection by the prescribed authority any stocks of, or accounts, registers, vouchers or other documents relating to, such goods as may be required by the prescribed authority.

Section 12 – The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962 | DailyLaw.ai