(1)Every dealer who is registered under Section 22 or Section 23 or Section 24 on or after the commencement of the Act shall file return for each month or part thereof for a period of 24 months commencing from the date of validity of his registration certificate. The return for each month shall be filed within fifteen days of its expiry.(2)The Commissioner may, after giving any registered dealer referred to in clause (a) of sub-rule (1) of Rule 19 a reasonable opportunity of being heard and for reasons to be recorded in writing, fix monthly returns for such dealer. Every such dealer shall furnish the return in Form 12 for each month within fifteen days of its expiry.(3)The provisions of Rule 19 shall, as far as may be, apply to returns furnished under this Rule.
