Amendment to Section 15

For the words "The dealer shall display the registration certificate at a conspicuous place at his place of business" the words "The dealer shall display the registration certificate at a conspicuous place at his place of business in such manner as may be prescribed" shall be substituted.

1. (1) In section 15, for sub-section (1), the following shall be substituted.
2. (2) For the existing sub-section (2), the following shall be substituted:- "(2) Every dealer, to whom a registration certificate has been granted, shall, on or before such date as may be prescribed, file a return in the prescribed form, showing the turnover of sales and purchases and the tax payable thereon."
3. (3) For the purpose of sub-section (1), the Commissioner may, by order, fix the date for filing the return and, for reasons to be recorded in writing, may extend the date for filing the return. The Commissioner shall, after giving a reasonable opportunity of being heard, impose a penalty, if the dealer fails to file the return within the prescribed period."