Section 7, Delhi Excise Act, 2009 [S2M-PPX]

As at 7 September 2026. In force from 11 August 2009.

In Delhi Excise Act, 2009 [A12-810]. This text from 11 August 2009. 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 7, Delhi Excise Act, 2009 [S2M-PPX]. Machine: S2M-PPX.

7. Maintenance of records and furnishing of returns.—(1) Every manufacturer shall maintain such records and registers relating to the manufacture of excisable articles as may be prescribed and shall preserve them for a period of five years. (2) Every manufacturer 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 (3)

Commissioner: Section 2, Delhi Excise Act, 2009 [S2MPHK] (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.

manufacture: Section 2, Delhi Excise Act, 2009 [S2MPHK] (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: 36 more definitions.

prescribed: Section 2, Delhi Excise Act, 2009 [S2MPHK] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act

prescribed: 996 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Section 41, Delhi Excise Act, 2009 [S2M-QR5], 11 August 2009, Band A. "section 7".

Not held (0)

none

Duties published under this section (1)

D12-SX8. Every manufacturer: Maintain records and registers of the manufacture of excisable articles; preserve for five years; furnish the annual return in Form B; seven days from the end of every financial year; Form B. Published by Excise Department, Government of Delhi (synthetic record).