Section 10 in The Tamil Nadu (Added Territory) Extension of Laws Act, 1961
10. Registered dealers in added territory to declare stocks of goods held by them.
(1)Every registered dealer in the added territory shall, in respect of any goods or class of goods which the State Government may, by notification in this behalf specify, within seven days from the date of such notification, furnish to the assessing authority concerned a return in such form and containing such particulars as may be specified in the said notification, declaring the stock is of such goods or class of goods held by him on the date of the commencement of this Act.(2)If any registered dealer fails to furnish the return which he is required to furnish under sub-section (1) or willfully makes any false statement therein, he shall be punishable with fine which may extend to five hundred rupees.
