67. Other returns and additional information for proper administration of the Act.

 67. Other returns and additional information for proper administration of the Act.

(1) Every dealer effecting sale or branch transfer in the course of inter-state trade or commerce or in the course of export shall furnish to the Commissioner a reconciliation return in Form DVAT-51 within three months after the end of each quarter:
 
Provided that for the transactions prior to 1st October, 2005, such reconciliation return in Form DVAT-51 shall be furnished by 31st December, 2006.
 
(2) Every transporter, cold storage or warehouse operator, or any other person shall produce such information as required for proper administration of the Act.
 
(3) Where, upon the commencement of the Act, a person is deemed to have been registered under the Act pursuant to section 24, he shall furnish a statement of opening stock held by him and that has not suffered tax under the Delhi Sales Tax Act 1975 (43 of 1975) in Form DVAT-18A along with his first return to be filed in Form DVAT-16.