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The Jharkhand Value Added Tax Act, 2005
CHAPTER VIII INSPECTION OF ACCOUNTS, DOCUMENTS, SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK POSTS

75. Power to collect Statistics:-

(1) If the Commissioner considers that for the purposes of the better administration of this Act it is necessary to do so, he may direct that statistics be collected relating to any matter dealt with, by or in connection to this Act.

(2) Upon such direction being made, the Commissioner or any officer appointed under Section 4 of this Act or person authorised by the Commissioner in his behalf any person or persons authorised by him in this behalf, if found necessary by notice in any news papers or in such other manner as in the opinion of the Commissioner or the said officer or person, is best calculated to bring the notice to the attention of dealers and other person or persons, call upon all dealers or any class of dealers or persons to furnish such information or returns as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, the persons to whom or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed.

(3) Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every registered dealer or, any class of registered dealer as the case may be shall furnish, in addition to any other returns provided for elsewhere, an annual return in such form, by such date and to such authority as may be prescribed and different provisions may be made for different classes of registered dealers.