Section 28, Central Boards of Revenue Act, 1963 [S1J-1AP]
As at 7 September 2026. In force from 7 October 1964 by S.O. 3523(E) [N11-S1T].
28. Maintenance of records and furnishing of returns.—(1) Every occupant shall maintain such records and registers relating to the occupation of land as may be prescribed and shall preserve them for a period of five years. (2) Every occupant shall furnish to the Collector a return in Form 7 within thirty days from the end of every financial year, and such other information as the Collector may, by order in writing, require.
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