54. Declaration of stock of articles mentioned in section 16.
Every person, who imports or manufactures any of the articles mentioned in section 16 shall,-(a)submit to the Deputy Commissioner within such period and in such form, as may be prescribed, a declaration of the quantity of such article in his possession on the importation or manufacture of the said article, as the case may be;(b)maintain accounts of the articles in such form and submit such returns as may be prescribed.
