Returns

(1) Every registered dealer shall furnish such return: Gc; iatable gowls gurehased by him in such form of such period, b; euch dite and to such authority as may be preverthed. (2) In case of any other dealer wha, in the opinion of the Comm ‘sioner, i. ligiie to pay tax for any return period ar part thereof, the C ammmissioner may serve at any time within three years ot the expiry ef the return period a notice in the preseribed form upon him requizing him ta furni.h a return of taxable vunds pur- eheseg and such desler shalt (he1mupon furnish the return within the rerlel and to the authority mentioned in the notice. (3) If any dealer discovers any omission or other error in ary return furmished by him, he may furnish a revised Tefurn al any time before ascensment is made on the origins] return: Provided) dheat no return submitted umder this section shall be valid cuviess id ig yecompanied by a tressury receipt shuwing payment of the tax due as provided in suh-section (2) or sub-section (3), as the case may be af section 20.