Section 107A. Declaration of stock of articles mentioned in section 24A; maintenance of accounts and submission of returns.

1[107A. Declaration of stock of articles mentioned in section 24A; maintenance of accounts and submission of returns.- Every person who imports or manufactures any of the articles mentioned in section 24A shall- (a) submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such article in his possession on the importation or manufacture of the said article, as the case may be; (b) maintain accounts of the articles in such form and submit such returns as may be prescribed.