Rule 96ZJ
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Manufacturers declaration and accounts
RULE 96ZJ. Manufacturers declaration and accounts
(1) Such manufacturer shall keep account-current with the Commissioner, in the proper form, of the sums payable under rule 9621; such account-current shall be maintained in triplicate by using indelible pencil and double-sided carbon and the assessee shall periodically make credit in such account-current by cash payment into the treasury so as to keep the balance in such account-current sufficient to cover the sums payable under rule 9621 for the day.
(2) Such manufacturer shall also - (a) maintain a daily account in the proper form in triplicate (by using indelible pencil and double-sided carbon) of the number, year of installation, speed and metre length of the machines actually employed by him in each shift in the production of the embroidery and other particulars;
(b) inform the proper officer in writing of any change in the number, metre length and speed of the machines installed by him;
(c) append to his monthly return in Form R.T. 3 made under rule 54, two duly signed carbon copies of the account maintained under this rule.