Section 21, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28-XTQ]
As at 6 September 2026. In force from 6 June 2019 by S.O. 2768(E) [N12-JSY].
21. Maintenance of records and furnishing of returns.—(1) Every licensee shall maintain such records and registers relating to the sale of excisable articles as may be prescribed and shall preserve them for a period of five years. (2) Every licensee shall furnish to the Commissioner a return in Form A within sixty 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 (1)
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.
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