Amendment of section

In sub-section

1. (2) of the principal Act—
   • (a) after clause (a), the following clause
   • (aa) shall be inserted; namely.— "(aa) prescribing the form and the manner in which a certificate is to be furnished by the dealer under sub-section
2. (3) of section 3 shall be furnished;"; and
   • (b) the clauses
   • (g) and
   • (h) shall be re-numbered as clauses
   • (m) and
   • (n) and before clauses
   • (m) and
   • (n) so re-numbered, the following clauses (g), (h), (i), (j),
   • (k) and
   • (l) shall be inserted, namely:— "(g) prescribing the manner in which security shall be furnished under section 5 ;
   • (h) prescribing the manner and intervals and the authority to which such returns are to be furnished under sub-sections
3. (1) and
4. (2) of section 5-A, together with the manner of payment of tax under sub-sections
5. (3) and
6. (4) of that section;
   • (i) prescribing the manner of service of notice, the manner of payment of tax, penalty or interest under sub-sections
7. (2) and
8. (7) of section 5-B ;
   • (j) prescribing the authority and the manner for the refund of tax under section 5-D ;
   • (k) prescribing registers for maintaining the day-to-day accounts of the business of a dealer and the manner of authentication of account books under clause
   • (c) of sub-sectoin
9. (1) of section 9-A;
   • (l) prescribing the manner of setting up check posts or erecting barriers and preventing evasion of tax and the documents to be carried and produced under sub-section
10. (2) of section 9-B;".