State Act
11
Section 11. Traders to keep accounts and submit statement.
The Gujarat Motor Spirit Cess Act, 2001
Act no. 13 of 20012001In forceGujarat (State Act)
11. Every trader shall keep and maintain accounts in such form as may be prescribed, of motor spirit manufactured, imported, sold or purchased by him, and shall submit to the officer authorised in this behalf by the Collector, the statement in such form, in such manner and for such period, as may be prescribed: Provided that where a trader has more than one place of business, the Collector may subject to such terms and conditions as may be prescribed, permit such trader to submit a consolidated statement rela ting to all or any of his places of business to such officer as the Collector may direct.