Section 21, Central Boards of Revenue Act, 1963 [S1J-134]
As at 7 September 2026. In force from 7 October 1964 by S.O. 3523(E) [N11-S1T].
21. Maintenance of records and furnishing of returns.—(1) Every landholder shall maintain such records and registers relating to the holding of land as may be prescribed and shall preserve them for a period of five years. (2) Every landholder shall furnish to the Collector a return in Form 1 within ninety days from the end of every financial year, and such other information as the Collector may, by order in writing, require.
Defined terms in this text (2)
holding: Section 2, Central Boards of Revenue Act, 1963 [S1J0G3] (In this Act, unless the context otherwise requires,—): "holding" means a portion of land held by a landholder under one lease, engagement or grant
holding: 42 more definitions.
landholder: Section 2, Central Boards of Revenue Act, 1963 [S1J0G3] (In this Act, unless the context otherwise requires,—): "landholder" means a person to whom a holding has been transferred or an estate has been settled under this Act
landholder: 37 more definitions.
Made under this section, or naming it (0)
none
Cited by (0)
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Not held (0)
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Duties published under this section (0)
none