The Raw Jute Taxation Act, 1941 (Bengal Act)
Section 7Shippers of jute to keep books of account and submit returns
s. 7
7. Shippers of jute to keep books of account and submit returns Every shipper of jute shall, in respect of his business and at each place at which he carries on such business- (a) keep books of account relating to the purchase and dispatch by any means of transit of raw jute in the prescribed form; and (b) submit every month to such authority as may be prescribed a return in the prescribed form and before the prescribed date showing- (i) the quantity of raw jute held in stock by him at the beginning of the preceding month; (ii) the quantity of raw jute purchased by him during the preceding month; (iii) the quantity of raw jute dispatched by him outside areas to which this Act extends by any means of transit during the preceding month; (iv) the quantity of raw jute held in stock by him at the end of the preceding month; and (v) such other particulars necessary for the purposes of this Act as may be prescribed.
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