Section 10
(1)
10. (1)
ll , Bwry registered dealer in i $he added ::emtory Rrgiste~ed
f $ () y gy g
shall, in,i%&ct of any goods or &s@.,o$ goods which the dealers in added terr
@fiiihibhlf dealers in added terri, y g@g
adde
State Government may by no@fi,catipn in this behalf ,ory
d ,, y y @p,, specify, 6i'thiq seven days from the date of ,such notifica- Eeolnl e tion, fu*h
ii 'f to f he asessing authority,w~~rned - a re-
i&&ihh il stocks of
hl
t tocks of
oorls held
ty them tion, fuh to f he asessing authority,w~~rned - a re- stocks of
oorls hel
ii h~h 'foim ari&o&taiahg such particulars as : may be ty them.
iiid ithid tifitidlithtkd h "peciiied
d g py
in the said notifications declaring the stocks d such
lhld bhihdf h g
goods or, class pf goods held by him, on the date of the
A g
commen&ment of this Act. /I
x
(2) If any registered dealer
hih hiid fails to furnish the () y g
return which he is required to furnish under subsection (1) or wilfully makes any false statement tberein,
hll bihblfihih () y y
he shall be punishable wit11 fine which may extend to five hundred rupees.
(I) Notwithstanding anything contained in the Levy of tax
Provided that no tax shall be levied under this section on the stocks of motor-spirit held by such dealer on such date if in respect of s~~ch stocks tax has already been paid
dh'[il d] Slf SiiTi py p
under the '[Tamil Nadu] Sales of Motor Spirit Taxation Act, 1939 (l[Tamil Nadu] Act VI of 1939.)
The burden: of proving that tax under the IfTamil
Roop's Law Assist