Section 5:
Furnishing of returns.
2
[(1)] Every person carrying on any 1
[industry] and every local authority,
liable to pay the cess under section 3, shall furnish such returns, in such form, at such intervals and
containing such particulars to such officer or authority, as may be prescribed.
3
[(2) If a person carrying on any 1
[industry] or a local authority, liable to pay the cess under section 3,
fails to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring
such person or local authority to furnish such return before such date as may be specified in the notice.]
Notes:
1 Subs. by Act 19 of 2003, s. 3, for "specified industry" (w.e.f. 6-5-2003).
2 S. 5 renumbered as section (1) thereof by s. 3, ibid. (w.e.f. 26-1-1992).
3 Ins. by s. 3, ibid. (w.e.f. 26-1-1992).