Every clearmg or fm wardmg house or agency, transporting agency, shipping agency, shippmg out-agency or steamer agency in the State shall submtt to the asse~sing authonty of the area such returns as may be prescnbed of all goods cleared, forwarded, transpm ted, or shtpped by It. The assessmg authonty concerned shall have the power to call for and examme the books of account or other documents m the possessiOn of such agency wtth a view to venfy the correctness of the returns submttted, and the agency shall be bound to fun:tsh the books of account or other docu ments when so called for.
Section 32: Forwarding agency, etc., to submtt returns
The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963
Where this provision sits
| Act | The Kerala General Sales Tax Act, 1963 (No.15 of 1963) |
|---|---|
| Section | 32 |
| Marginal note | Forwarding agency, etc., to submtt returns |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
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