Returns

(1) Every registered dealer furnish such returns of his total turnover by such dates and to such authority as may be prescribed; (2) In the case of tax of any other dealer whose total turnover is, in the opinion of the Commissioner, of such amount as to render him liable to pay tax under this Act for any year or a part thereof, the Commissioner may serve a notice in the prescribed form upon him requiring him to furnish a return of his total turnover; 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 a revised return at any time before assessment is made on the original return; (4) No return submitted under this section shall be valid unless it is accompanied by a treasury receipt showing payment of the tax due as provided in sub-section (2) of section 36.