Section 31(1) in The Police Enhanced Penalties Ordinance, 2005
(1)A registered dealer shall furnish return of his turnover in such form, for such period, by such dates and to such authority, as may be prescribed. The returns furnished by a dealer shall be duly acknowledged in the manner prescribed:Provided that the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or permit any such dealer,-(a)to furnish them for such different periods; or(b)to furnish a consolidated return relating to all or any of the places of business of the dealer in the State for the said period or for such different periods and to such authority, as he may direct.
