Section 20:
Submission of returns and maintenance of accounts.
Subject to such exceptions as may be
prescribed, every owner, every manufacturer, and every holder of a special licence issued under section
14 not being an owner or a manufacturer, shall--
(a) submit to the Board, such returns at such times, in such form, and containing such particulars,
as may be prescribed;
(b) maintain true and correct accounts and other records pertaining to his estate or business, as the
case may be, in such form as may be prescribed;
1[(c) permit any person authorized in this behalf by the Central Government or by the Board or
any member of the Board authorized by the Chairman in writing or any officer of the Board to inspect
the accounts and records referred to in clause (b)].
Notes:
1. Subs. by Act 54 of 1954, s. 16, for clause (c) (w.e.f. 1-8-1955).