Section 107AState of Gujarat Act
Section 107A: [ Declaration of stock of articles mentioned in section 24A; maintenance of accounts and submission of returns. [Section 107A and 107B were inserted by Bombay 26 of 1952, Section 44.]
[ Declaration of stock of articles mentioned in section 24A; maintenance of accounts and submission of returns. [Section 107A and 107B were inserted by Bombay 26 of 1952, Section 44.]
- Every person who imports or manufactures any of the articles mentioned in Section 24A shall-(a)
submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such articles in his possession on the importation or manufacture of the said article, as the case may be;(b)
maintain accounts of the articles in such form and submit such returns as may be prescribed.Previous
Sec 107 — [ Fees. [Section 107 was inserted by Gujarat 9 of 1878, Section 12.]
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Sec 107B — Power to obtain information and to search and seize excisable articles
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