Section 42, Dowry Prohibition Act, 1961 [S1G-PBJ]
As at 7 September 2026. In force from 24 December 1963 by S.O. 1502(E) [N11-RQQ].
42. 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 A within sixty 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, Dowry Prohibition Act, 1961 [S1GN3E] (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, Dowry Prohibition Act, 1961 [S1GN3E] (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)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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