Return of luxuries

Tax198729 of 30 sections available

Statutory text

(1) Every proprietor liable to pay tax under this Act shall furnish a monthly return in the prescribed form to the assessing authority within fifteen days after the expiry of the month to which the return relates.
(2) Every such return shall contain such particulars as may be prescribed.
(3) A proprietor furnishing a return as required under sub-section
(1) shall first pay in such manner as may be prescribed the full amount of the tax due from him according to such return and enclose proof of such payment with the return.
(4) Every return shall be verified in such manner as may be prescribed.

Study data processing for this section.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.