Section 7, Bihar Prohibition and Excise Act, 2016 [S2N-62J]
As at 7 September 2026. In force from 28 October 2017 by No. 3218/2017 [N13-2HC].
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, Bihar Prohibition and Excise Act, 2016 [S2N5X5] (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, Bihar Prohibition and Excise Act, 2016 [S2N5X5] (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, Bihar Prohibition and Excise Act, 2016 [S2N5X5] (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 (2)
Section 13, Bihar Prohibition and Excise Act, 2016 [S2N-686], 22 October 2016, Band A. "section 7".
Rule 6, Bihar Prohibition and Excise Act Rules, 2019 [S2N-F7S], 12 October 2019, Band A. "sub-section (2) of section 7 of the Act".
Not held (0)
none
Duties published under this section (1)
D12-V5N. 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 Bihar (synthetic record).