45. Information to be furnished and records to be maintained by persons engaged in the Business of Transporting Goods, C&F Agents, etc.

(1) Every person required by sub-section (1) of Section 73 to furnish information shall, within one month of the appointed date, furnish the following certificate to the concerned circle in-charge of every circle within whose jurisdiction his place of business is located:

Certificate

To

Circle In-charge ______________ Circle

Certified that the business operations of M/s______________________ (Name and style of the person/firm furnishing the certificate) are conducted at the following places:

Further certified that the above information are true and correct to the best of my knowledge and belief and that no place has been omitted from the above list and that I am authorised to sign this certificate.

(2) If any change takes place in any of the particulars mentioned in the certificate furnished under sub-rule (1), a fresh certificate, incorporating such changes, shall be furnished to the authority specified in sub-rule (1) within seven days of such change.

(3) For the purpose of sub-section (2) of Section 73, any clearing, forwarding or booking agent or a person engaged in the business of transporting goods shall maintain a register in Form JVAT 511.

(4) For the purpose of Section 62, any clearing, forwarding or booking Agent, or any Agent, or Principal thereof in relation to such Agent, or a Person engaged in the business of Transporting goods, shall provide such information, accounts and documents as may be required by the Prescribed Authority to carry out the purposes of this Section.