Forwarding agency, etc., to submit returns.

Every clearing or forwarding house or agency, transporting agency, shipping agency, shipping out agency or steamer agency in the State shall submit to the assessing authority of the area such returns as may be prescribed of all goods cleared, forwarded, transported or shipped by it into the concerned local area. The assessing authority concerned shall have power to call for and examine the books of accounts or other documents in the possession of such agency with a view to verify the correctness of the return submitted.