71.
Submission of returns by Banks.
Every
scheduled bank including any branch of such bank or any banking institution in
the State shall, at the request of the assessing authority concerned, submit in
each month a return in the prescribed form, of all bills relating to goods
discounted, cleared or negotiated and the payment and receipts relatable to the
sale or purchase of goods transacted by or through it during the preceding
month, in such manner and within such period as may be prescribed.