Returns

(1) Every registered dealer shall furnish such returns of his turn-over by such dates and to such authority as may be prescribed. (2) In the case of any other dealer whose business, in the opinion of the Commissioner, is such as to render him liable to pay tax under this Act for any year or part thereof, the Commissioner may serve within eight years of the completion of that a notice in the prescribed form upon him requiring him to furnish a return of his turn-over, and such dealer shall thereupon furnish the return within the period and to the authority mentioned in the notice. (3) If any dealer discovers any omission or other error in any return furnished by him either under sub-section (1) or sub-section (2) he may furnish as revise return at any time before assessment is made on the original return. (4) No return submitted under this section shall be levied unless it is accompanied by a treasury receipt showing payment of the tax due as provided in sub-section (2) of section 23.