15-B. Forwarding agency, etc. to obtain certificate of registration and submit returns

(1) For carrying out the purposes of section 15-A, every transport agency, clearing or forwarding agency, having a place of business in the State and importing or clearing or forwarding goods on behalf of a dealer, shall be required to obtain a certificate of registration in the prescribed manner from the Deputy Sales Tax Commissioner of the Area in which it has a place of business on payment of a fee of two hundred rupees and on furnishing of security not exceeding five thousand rupees in the manner as may be prescribed.

(2) The agencies referred to in sub-section (1) shall submit to the Deputy Sales Tax Commissioner or an assessing authority authorised in writing by the Commissioner, prescribed returns of the goods transported, cleared or forwarded by it.

(3) The authorities referred to in sub-section (2) shall have the powers to call for and examine the books of account, documents and other records in possession of such agency with a view to verifying the correctness of returns submitted and the compliance to the requirements of the provisions of section 15-A.