Section 8(1) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(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.
