Section 19 in Karnataka Tax on Entry of Goods Act, 1979
19. Forwarding agency, etc., to submit returns.
- Every clearing of forwarding house or agency, transporting agency, shipping agency, shipping out-agency or steamer agency in the State shall submit to the assessing authority of the area such return as may be prescribed of all [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] cleared, forwarded, transported or shipped by it into the concerned local area. The assessing authority concerned shall have the power to call for and examine the books of accounts or other documents in the possession of such agency with a view to verify the correctness of the return submitted.
