Section 28, Punjab Excise Act, 1914 [S2D-P26]
As at 7 September 2026. In force from 23 August 1917 by No. 2988/1917 [N12-QMG].
28. Maintenance of records and furnishing of returns.—(1) Every dealer shall maintain such records and registers relating to dealing in excisable articles as may be prescribed and shall preserve them for a period of five years. (2) Every dealer 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, Punjab Excise Act, 1914 [S2DN8Y] (In this Act, unless the context otherwise requires,—): "Commissioner" means the Commissioner appointed under this Act
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.
prescribed: Section 2, Punjab Excise Act, 1914 [S2DN8Y] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
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