Declaration of stock of articles mentioned in section 16

Stock declarations may be required for articles falling under section 16. Every person, who imports or manufactures any of the articles mentioned in section 16 shall,- (a) submit to the Deputy Commissioner within such period and in such form, as may be prescribed, a declaration of the quantity of such article in his possession on the importation or manufacture of the said article, as the case may be; (b) maintain accounts of the articles in such form and submit such returns as may be prescribed.