State Act
7
Section 7. Furnishing of Return by the dealer.
The Kerala Fishermen's and Allied Workers' Welfare Cess Act 2007
Act no. 9 of 20072007In forceKerala (State Act)
7. Furnishing of Return by the dealer.—(1) Every dealer shall furnish to the Assessing Officer of the area a return showing the sale proceeds of the previous financial year in the manner as may be prescribed. (2) If any dealer fails to furnish the return under sub-section (1), the Assessing Officer shall give notice requiring such dealer to furnish such return before such date as may be specified in the notice.