Issue of receipts by competent authority.[ 24, 9 of 1962.]
54. Upon the payment by any person under this Part of the amount of the National Development Tax or any instalment of that amount to the appropriate competent authority, it shall be the duty of that authority to issue a receipt to such person certifying that such payment has been made. Any receipt so issued to the registered proprietor of any registered business shall be made available for inspection by that proprietor at all reasonable hours to any officer authorized in that behalf by that authority. |