Section 7, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28-XCY]
As at 7 September 2026. In force from 6 June 2019 by S.O. 2768(E) [N12-JSY].
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, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28X78] (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, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28X78] (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)
none
Cited by (2)
Section 2, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28-X78], 16 March 2019, Band A. "section 7".
Section 60, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28-Z1C], 16 March 2019, Band A. "section 7".
Not held (0)
none
Duties published under this section (1)
D12-3GN. 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).