State Act
8
Section 8. Furnishing of returns by the dealer.
The Kerala Jewellery Workers' Welfare Fund Act, 2009
Act no. 26 of 20092009In forceKerala (State Act)
8. Furnishing of returns by the dealer.—(1) Every dealer shall furnish returns showing the sale proceeds of the previous financial year to the Assessing Officer in the manner and time as may be prescribed. (2) If any dealer liable to pay the cess under section 5 fails to furnish the return under sub-section (1), the Assessing Officer shall give a notice demanding such dealer to furnish such return before the date as may be specified in the notice.