152. Cases in which quarterly returns to be furnished

(1) Every dealer registered under the Act shall, subject to the provisions of rule 153 or sub-rule (1) of rule 161, furnish returns quarterly in Form 25 within thirty days from the date immediately following the date of expiry of each quarter.

(2) The return referred to in sub-rule (1) shall be accompanied by a receipted challan showing payment of tax payable according to such return in the manner referred to in rule 163.