Section 14, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28-XK5]
As at 7 September 2026. In force from 6 June 2019 by S.O. 2768(E) [N12-JSY].
14. Maintenance of records and furnishing of returns.—(1) Every transporter shall maintain such records and registers relating to the transport of excisable articles as may be prescribed and shall preserve them for a period of five years. (2) Every transporter shall furnish to the Commissioner a return in Form C within thirty 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.
transport: 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,—): "transport" means to move from one place to another within the territory to which this Act extends
transport: 10 more definitions.
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