Delivery of yearly returns of Indian raw cotton

(1) Every trader and every owner shall prepare and deliver or cause to be prepared and delivered each year to the Director a return, in the form prescribed by rules made under this Act, of the quantity of cotton of different varieties in his possession on the prescribed date. (2) Every such trader or owner shall sign a declaration of the truth of the return at the foot thereof. (3) Every such return shall be delivered or sent by post to the Director within seven days of the prescribed date.