Section 21, Carriage of Goods By Sea Act, 2025 [S2C-AGG]

As at 7 September 2026. In force from 14 June 2026 by S.O. 747(E) [N12-PY0].

In Carriage of Goods By Sea Act, 2025 [A11-W7E]. This text from 14 June 2026. 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 21, Carriage of Goods By Sea Act, 2025 [S2C-AGG]. Machine: S2C-AGG.

21. Maintenance of records and furnishing of returns.—(1) Every person carrying on business shall maintain such records and registers relating to the carrying on of business as may be prescribed and shall preserve them for a period of five years. (2) Every person carrying on business 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 (2)

business: Section 2, Carriage of Goods By Sea Act, 2025 [S2C9X6] (In this Act, unless the context otherwise requires,—): "business" includes every trade, occupation and profession

business: 13 more definitions.

Registrar: Section 2, Carriage of Goods By Sea Act, 2025 [S2C9X6] (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)

none

Not held (0)

none

Duties published under this section (0)

none