INDIA CODE

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Section 42, Warehousing (Development and Regulation) Act, 2007 [S23-M3K]

As at 7 September 2026. In force from 17 April 2007.

In Warehousing (Development and Regulation) Act, 2007 [A11-BS1]. This text from 17 April 2007. 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 42, Warehousing (Development and Regulation) Act, 2007 [S23-M3K]. Machine: S23-M3K.

42. Maintenance of records and furnishing of returns.—(1) Every firm shall maintain such records and registers relating to the business of a firm as may be prescribed and shall preserve them for a period of five years. (2) Every firm shall furnish to the Registrar a return in Form A within ninety days from the end of every financial year, and such other information as the Registrar may, by order in writing, require.

Defined terms in this text (3)

business: Section 2, Warehousing (Development and Regulation) Act, 2007 [S23JVY] (In this Act, unless the context otherwise requires,—): "business" includes every trade, occupation and profession

business: 13 more definitions.

firm: Section 2, Warehousing (Development and Regulation) Act, 2007 [S23JVY] (In this Act, unless the context otherwise requires,—): "firm" means a firm registered under section 4

firm: 12 more definitions.

Registrar: Section 2, Warehousing (Development and Regulation) Act, 2007 [S23JVY] (In this Act, unless the context otherwise requires,—): "Registrar" means the Registrar appointed under section 3

Registrar: 79 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)

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Section 42, Warehousing (Development and Regulation) Act, 2007 [S23-M3K]