Power to collect statistics

Tax1979106 sections6 chapters

Chapter VI LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION

Statutory text

(1) Every Registered dealer, whose turnover of sales exceeds the prescribed limit, shall furnish a commoditywise return in such form, for such period, by such date and to such authority and through such agency (if any) as may be prescribed.
(2) Without prejudice to sub-section (1), if the Commissioner considers that for the purposes of better administration of this Act, it is necessary so to do, he may, by notification in the Official Gazette, direct that further statistics be collected relating to any matter dealt with by or under this Act.
(3) Upon such direction being made by the Commissioner, he may by notice in any newspapers or in his opinion is best calculated to bring the notice to the attention of the dealers, call upon all dealers or any class of dealers to furnish such information or returns as may be stated therein in any matter in respect of which statistics are to be collected. The form in which, the persons to whom, or the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals at which such information or returns should be furnished, shall be such, as may be specified in such notice.

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