21. Monthly Returns-

(1) The commissioner may, after giving any registered dealer referred to in clause (a) of sub-rule (2) of rule 20 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 17 for each month within fifteen days of its expiry.

(2) The provisions of rule 20 shall, as far as may be, apply to returns furnished under this rule.