1[107A. Declaration of stock of articles mentioned in section 24A; maintenance of accounts and submission of returns.- Every person who imports or manufactures any of the articles mentioned in section 24A shall-
(a) submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such article in his possession on the importation or manufacture of the said article, as the case may be;
(b) maintain accounts of the articles in such form and submit such returns as may be prescribed.
(a) submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such article in his possession on the importation or manufacture of the said article, as the case may be;
(b) maintain accounts of the articles in such form and submit such returns as may be prescribed.
Source footnotes
1 Sections 107A and 107B were inserted by Bom. 26 of 1952, s. 44.आगे पढ़ें / Continue reading
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Commissioner of Prohibition and Excise.Section 4 · Collectors.Section 5 · Subordinate officers.Section 6 · Investing officers of Police and other departments with powers and duties under this Act.Section 6A · Board of Experts.Section 7 · Other Boards and committees.India Code, Government of India. Text fetched 22 Oct 2026. Source metadata reports last modification: 2021-02-23. Check the linked official text and subsequent notifications when applying a provision.