Section 7, White Phosphorus Matches Prohibition Act, 1913 [S16-94Y]

As at 7 September 2026. In force from 12 July 1913.

In White Phosphorus Matches Prohibition Act, 1913 [A10-7WP]. This text from 12 July 1913. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 7, White Phosphorus Matches Prohibition Act, 1913 [S16-94Y]. Machine: S16-94Y.

7. Maintenance of records and furnishing of returns.—(1) Every manufacturer shall maintain such records and registers relating to the manufacture of excisable articles as may be prescribed and shall preserve them for a period of five years. (2) Every manufacturer shall furnish to the Commissioner a return in Form B within seven days from the end of every financial year, and such other information as the Commissioner may, by order in writing, require.

Defined terms in this text (2)

Commissioner: Section 2, White Phosphorus Matches Prohibition Act, 1913 [S168Z9] (In this Act, unless the context otherwise requires,—): "Commissioner" means the Commissioner appointed under section 3

Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;

Commissioner: 45 more definitions.

manufacture: Section 2, White Phosphorus Matches Prohibition Act, 1913 [S168Z9] (In this Act, unless the context otherwise requires,—): "manufacture" includes every process, whether natural or artificial, by which any excisable article is produced or prepared

manufacture: 36 more definitions.

Made under this section, or naming it (0)

none

Cited by (2)

Section 2, White Phosphorus Matches Prohibition Act, 1913 [S16-8Z9], 12 July 1913, Band A. "section 7".

Section 46, White Phosphorus Matches Prohibition Act, 1913 [S16-ABC], 12 July 1913, Band A. "section 7".

Not held (0)

none

Duties published under this section (1)

D10-A5B. Every manufacturer: Maintain records and registers of the manufacture of excisable articles; preserve for five years; furnish the annual return in Form B; seven days from the end of every financial year; Form B. Published by Department of Revenue, Ministry of Finance (synthetic record).