(1)Every registered dealer shall furnish return in such form for such period, by such dates and to such authority, as may be prescribed:Provided that the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or permit any such dealer -(a)to furnish them for such different periods; or(b)to furnish a consolidated return relating to all or any of the places of business of the dealer in the State of Manipur for the said period or for such different periods and to such authority, as he may direct.(2)If the Commissioner has reason to believe that the turnover of sales or the turnover of purchases of any dealer is likely to exceed or has exceeded the taxable limit as specified in sub-section (5) of section 8, he may, by notice served in the prescribed manner, require such dealer to furnish return as if he were a registered dealer but no tax shall be payable by him unless his gross turnover exceeds the taxable limits provided under subsection (5) of section 8.(3)If any dealer having furnished returns under sub-section (1) or sub-section (2), discovers any omission or any other error in the return so filed, he may furnish a revised return before the expiry of three months next following the last date prescribed for furnishing the original return relating to the tax period.(4)Every dealer required to file return under sub-section (1) or sub-section (2), shall pay the full amount of tax payable according to the return or the differential tax payable according to the revised return furnished, if any into the Government Treasury or in such other manner as may be prescribed, and shall furnish a receipt showing full payment of such amount along with the return or revised return, as the case may be.(5)Every return under this section shall be signed and verified -(a)in case of an individual, by the individual himself, and where the individual is absent by some person duly authorised by him in this behalf;(b)in the case of a Hindu Undivided Family, by the Karta;(c)in the case of a company or local authority, by the Principal Officer or Chief Executive Officer thereof;(d)in the case of a firm, by any partner thereof not being a minor;(e)in the case of any other association, by the person competent to act on behalf of the association.Explanation. - For this purpose the expression "Principal Officer" shall have the meaning assigned to it under clause (35) of section 2 of the Income Tax Act, 1961.(6)Notwithstanding anything contained in this section, the government may provide by notification that, subject to such conditions as may be specified in the notification, the tax payable under this Act in respect of any sales or class of sales or either transaction shall be deducted at source and deposited by the person to whom the sale has been made in such manner as may be laid down in the notification.
