Submission of returns by owners, etc., of goods carriers

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