Clause 5, Delhi Excise (Sample Control) Order, 2026 [SDD-HDF]
As at 7 September 2026. In force from 9 February 2026.
Periodical return.—Every cultivator of hemp carrying on the cultivation of hemp under licence shall furnish to the Commissioner, within forty-five days of the close of each year, a return in Form H of every excisable article received, held and disposed of during that year, and shall preserve a copy of the return for fifteen days from the date on which it is furnished.
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