5. Obligation to keep books of account and to submit returns.
- Every licensee, and every other person, who is liable to pay duty under sub-section (4) [or (4a)] [Inserted by Act 9 of 1953.] of section 4, shall-(a)keep books of account in the prescribed forms; and(b)submit returns in such form and at such times and to such officers as may be prescribed.
