Section 8 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
8. Returns.
(1)Any person who may be required so to do by the Commissioner by notice served in the prescribed manner and every registered dealer shall furnish such returns in such form and to such authority as may be prescribed :Provided that in respect of Kendu leaves the dealer shall have the option of furnishings return only in respect of his central godowns declared by him and recognised as such by the taxing authorities in accordance with the rules made in that behalf.(2)The returns, during the first year of operation of his Act, shall be furnished for such period and within such time as may be notified by the Commissioner in this behalf and thereafter quarterly returns shall be furnished within thirty days of completion of the quarter in respect of which returns are to be filled.(3)If any dealer discovers any omission or other error in any return furnished by him, he may furnish a revised return at any time before assessment is made on the original return.
