37. Returns to be submitted and registers to be maintained by exporters, packers, auctioneers of and dealers in tobacco and exporters of tobacco products.
(1)(a)Every exporter and dealer in tobacco shall maintain a register in Form 28.(b)Every packer of tobacco and exporter and dealer in tobacco who is also a packer of tobacco shall maintain a register in Form 29.(c)Every exporter of tobacco products shall maintain a register in Form 30.(d)All the above mentioned registers shall be produced before the officers of the Board for inspection on demand.(2)(a)Every exporter, packer and dealer in tobacco shall submit to the Secretary or such other officer authorized by the Chairman monthly returns in Forms 31 and 32 on or before the fifteenth day of the succeeding month.(b)Every packer of tobacco shall also submit a monthly return in Form 34 in the same manner as stated in clause (a).(c)Every packer of tobacco and exporter and dealer who is also a packer of tobacco shall submit a monthly return in Form 33 in the same manner as stated in clause (a).(d)Every exporter of tobacco product shall submit a monthly return in Form 18 in the same manner as stated in clause (a).
