Other returns and additional information for proper administration of the Act (section 100)
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....old storage or warehouse operator, or any other person shall produce such information as required for proper administration of the Act. (3) Where, upon the commencement of the Act, a person is deemed to have been registered under the Act pursuant to section 24, he shall furnish a statement of opening stock held by him and that has not suffered tax under Delh....
TaxTMI