Section 5   [ View Judgements ]

FURNISHING OF RETUNIS


[(1)] Every person carrying on any industry and every local authority, liable to pay the cess under section 3-, shall furnish such returns, in such form, at such intervals and containing such particulars to such officer or authority, as may be prescribed.

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[(2) If a person carrying on any industry or a local authority, liable to pay the cess under section 3-, fails to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person or local authority to furnish such return before such date as may be in the notice.]



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