Gujarat Prohibition Act (Bombay Prohibition), 1949
Every person who imports or manufactures any of the articles mentioned in section 24A shall— (a) submit to the Collector within such period and in such form, as may be pre- scribed, a declaration of the quantity of such articles in his possession on the importation or manufacture of the said articles, as the case may be; (b) maintain accounts of the articles in such form and submit such returns as may be prescribed.