SECTION 11C.


(1) Every person who owns, possesses or controls, on the notified date, any notified goods, shall, within seven days from that date, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) in relation to the notified goods owned, possessed or controlled by him and the place where such goods are kept or stored.

(2) Every person who acquires, after the notified date, any notified goods, shall, before making such acquisition, deliver to the proper officer an intimation containing the particulars of the place where such goods are proposed to be kept or stored after such acquisition and shall, immediately on such acquisition, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) in relation to the notified goods acquired by him :
Provided that a person who has delivered a statement, whether un sub-section (1) or sub-section (2), in relation to any notified goods, own possessed, controlled or acquired by him, shall not be required to deliver any fu statement in relation to any notified goods acquired by him, after the date delivery of the said statement, so long as the notified goods so acquired are kept stored at the intimated place.

(3) If any person intends to shift any notified goods to any place other the intimated place, he shall, before taking out such goods from the intimated p deliver to the proper officer an intimation containing the particulars of the place which such goods are proposed to be shifted.

(4) No person shall, after the expiry of seven days from the notified d keep or store any notified goods at any place other than the intimated place.

(5) Where any notified goods have been sold or transferred, such shall not be taken from one place to another unless they are accompanied by voucher referred to in section 1l F.

(6) No notified goods (other than those which have been sold or transferred) shall be taken from one place to another unless they are accompanied by a trans voucher (in such form and containing such particulars as may be specified by rule made in this behalf) prepared by the persons owning, possessing or controlling such goods.