Section 7 in Kerala Fishermen's and Allied Workers Welfare Cess Act, 2007
7. Furnishing of Return by the dealer.
(1)Every dealer shall furnish to the Assessing Officer of the area a return showing the sale proceeds of the previous financial year in the manner as may be prescribed.(2)If any dealer fails to furnish the return under sub-section (1), the Assessing Officer shall give notice requiring such dealer to furnish such return before such date as may be specified in the notice.
