40-B. Submission of returns by forwarding agency, clearing house etc.

(1) Every clearing or forwarding house on agency, transporting agency, railway out agency in the State shall submit to the Deputy Sales Tax Commissioner of the Division a return of all goods cleared, forwarded, transported by it during the preceding month;

(2) The return shall be in Form ST-39 and shall be submitted so as to reach the Assessing authority of the area on or before the 15th day of the month following that to which it relates.