Returns

Returns.

1. (1) Every dealer registered under this Act shall furnish a return in such form, for such period and to such authority, as may be prescribed.
2. (2) Every such return shall be furnished on or before the prescribed date.
3. (3) If any dealer having furnished a return under sub-section
4. (1) discovers any omission or wrong statement therein, he may furnish a revised return in the prescribed form at any time before the expiry of the period prescribed for furnishing the next return.