(2)(a)Every processor or manufacturer shall submit to the Secretary or any other officer of the Board authorised by the Chairman in this behalf a monthly return in Form 17, on or before the fifteenth day of the succeeding month.(b)Every manufacturer who is also an exporter of tobacco products shall submit to the Secretary or other officer authorized under clause (a) a monthly return in Form 18, on or before the fifteenth day of the succeeding month.
