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27.
Special Returns.-
In
addition to the return specified under section 26---
(a)
a person registered or enrolled under this Act shall furnish special return within such
date and in such form indicating information such as quantity manufactured or
produced, purchases made, goods supplied or payment of arrears made, etc, for
such period as the Board may, by a notification in official gazette, specify;
and
(b)
the collector may require any person whether, registered or not, to furnish a
return (whether on his own behalf or as an agent or trustee) in a prescribed
form and such person shall furnish the return not later than the date specified
in this regard.
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