19. Forwarding agency, etc. to submit returns.
Every clearing or forwarding house or agency, transporting agency, railway out-agency, shipping out-agency, courier service in the State shall submit to the assessing authority of the area such returns as may be prescribed in respect of all goods cleared, forwarded, transported or shipped by it into the concerned local area. The assessing authority concerned shall have the power to call for and examine the books of accounts or other documents in the possession of such agency with a view to verify the correctness of the return submitted.