Rule 6, Punjab Excise Act Rules, 1917 [S2D-S4K]
As at 7 September 2026. In force from 23 August 1917.
6. Records and returns.—(1) Every manufacturer shall maintain a record of the manufacture of excisable articles in Form B and shall preserve it for a period of five years. (2) The annual return under sub-section (2) of section 7 of the Act shall be furnished in Form B on or before the thirtieth day of June every year.
Defined terms in this text (1)
manufacture: Section 2, West Bengal Excise Act, 1909 [S2DK2J] (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: Section 2, Punjab Excise Act, 1914 [S2DN8Y] (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: Section 2, Madhya Pradesh Excise Act, 1915 [S2DQ6A] (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: 34 more definitions.
Made under this rule, or naming it (0)
none
Cited by (2)
Rule 5, Punjab Excise Act Rules, 1917 [S2D-S3X], 23 August 1917, Band A. "rule 6".
Schedule Schedule, Punjab Excise Act Rules, 1917, 23 August 1917, Band A. "rule 6".
Not held (0)
none
Duties published under this rule (0)
none