21. Filing of return

"(1) Every registered dealer shall assess his liability under this Act, and shall furnish return, for such period, in such form and manner and within such time and with such late fee not exceeding fifty thousand rupees, for delayed furnishing of returns, as may be prescribed, to the assessing authority or to the officer authorizes by the Commissioner."

(2) Any person or a dealer as may be required by a notice to do so by the Assessing authority or by an officer authorized by the Commissioner in this behalf, shall furnish return for such period in such form and manner and within such time as may be specified.

(3) Notwithstanding any thing contained in sub–section (1), where "the Commissioner" is of the opinion that it is expedient in the public interest so to do may by a notification in the Official Gazette extend the date of submission of the returns or may dispense with the requirement of filing any or all the returns by a dealer or class of dealers.