1[107A. Declaration
of stock of
articles
mentioned in
section 24A;
maintenance
of accounts
and
submission
of returns.- 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 article 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.
(a) submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such article 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.
1 Sections 107A and 107B were inserted by Bom. 26 of 1952, s. 44.