Section 7, Indecent Representation of Women (Prohibition) Act, 1986 [S1T-MWB]
As at 7 September 2026. In force from 7 March 1987 by S.O. 2679(E) [N12-3DX].
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, Indecent Representation of Women (Prohibition) Act, 1986 [S1TMQX] (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, Indecent Representation of Women (Prohibition) Act, 1986 [S1TMQX] (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 (1)
Circular of the Department of Revenue dated 26th July, 1996 on section 7 of the Indecent Representation of Women (Prohibition) Act, 1986 [C10-G59], 26 July 1996, in force. The text contains "section 7 of the Indecent Representation of Women (Prohibition) Act, 1986 (60 of 1986)".
Cited by (3)
Section 2, Indecent Representation of Women (Prohibition) Act, 1986 [S1T-MQX], 14 April 1986, Band A. "section 7".
Section 41, Indecent Representation of Women (Prohibition) Act, 1986 [S1T-NYB], 14 April 1986, Band A. "section 7".
Rule 6, Indecent Representation of Women (Prohibition) Act Rules, 1988 [S1V-K34], 20 January 1988, Band A. "sub-section (2) of section 7 of the Act".
Not held (0)
none
Duties published under this section (1)
D11-D4X. 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).