RULE 223B
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Declaration of stock of goods and information regarding the serial number of the last gate-pass issued as at 6.00 P.M. on the day preceding the Budget day
(Rule 223B has been Omitted vide Ntf.No.2/2001-Exc.(NT), Dt. 2/2/2001)
[RULE 223B. Declaration of stock of goods and information regarding the serial number of the last gate-pass issued as at 6.00 P.M. on the day preceding the Budget day. -(1) A registered person shall furnish the proper officer a declaration in writing in such form and in such manner as the Commissioner may require regarding the stock of excisable goods remaining in a factory, warehouse or store-room registered or approved for the storage of such goods, and the serial number of the last gate-pass issued as remained, at six Oclock in the afternoon of the day preceding the day appointed for the presentation of the annual or any Supplementary Budget of the Central Government to Parliament or for the introduction in the House of the People of any Finance Bill or any Bill for the imposition or increase of any duty.
(2) Any person who fails to furnish the declaration in the manner prescribed under sub-rule (1) or makes any false entry therein shall be liable to a penalty which may extend to two thousand rupees and all the excisable goods in respect of which due declaration or due entry has not been made shall be liable to confiscation.]