Furnishing of information byclearing and forwarding agents.

32. (1) Every clearing, forwarding or booking agent or dalal, who in the course of his business handles documents of title to goods on behalf of a dealer and having his place of business in the State shall, furnish information about his place of business to such authority, within such time, in such form as may be prescribed.

(2) Every such agent or person shall maintain regular account of handling of documents of title to the goods by him. He shall furnish particulars and information relating to such documents to, and produce such accounts and documents before, a taxing authority as and when required by such authority.

(3) Every such agent or person shall, if so required by or under the rules which the State Government may frame in this behalf, furnish in respect of his business such returns in such form at such intervals by such dates in such manner to such authority, as may be prescribed. Explanation.- “Clearing, forwarding, booking agent or dalal” shall include a person who renders his services for clearing, forwarding or booking of or taking delivery of consignment of goods at railway station, booking agency, goods transport company office or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise.