5. Obligation to keep books of account and to submit returns.
- Every Licensee, and every other person, who is liable to pay duty under sub-section (4) [or (4a) of Section 4] [Inserted by Bihar Finance Act, 9 of 1953.], shall-(a)keep books of account in the prescribed forms; and(b)submit returns in such form and at such times and to such officers a., may be prescribed.
