67. Other returns and additional information for proper administration of the Act.
(1) Omitted
(2) Every transporter, cold storage or warehouse operator, or any other person shall produce such information as required for proper administration of the Act.
(3) Where, upon the commencement of the Act, a person is deemed to have been registered under the Act pursuant to section 24, he shall furnish a statement of opening stock held by him and that has not suffered tax under Delhi Sales Tax Act, 1975 (43 of 1975) in Form DVAT-18A along with his first return to be filed in Form DVAT-16. |