PART II

OTHER INFORMATION TO BE FURNISHED BY A CASUAL DEALER, A DEALER, ETC.

 30A. Statement to be furnished by persons, dealing in transporting, carrying, shipping, or clearing forwarding or warehousing etc.

If, in the opinion of the State Government, there is appreciable evasion of tax in respect of any goods, the State Government may, by notification, specify such goods, and thereupon every person dealing in transporting, carrying, shipping, or clearing, forwarding or warehousing, whether as owner or lessee or occupier of a warehouse, such goods, shall furnish a statement or declaration in such form, within such time, in such mariner, and for such period and to such authority, as may be specified in the notification.