Section 22. Declared manager

22. Declared manager. —(1) Every dealer, who is liable to pay tax under this Act, and who is a Hindu undivided family, a firm, company or corporation or a society or club or association or who is engaged in business as a guardian or a trustee or otherwise on behalf of another person, shall furnish to the prescribed authority in the prescribed manner a declaration stating the name and prescribed particulars of the person or persons who shall be deemed to be the manager or managers of such dealer's business for the purposes of this Act. (2) Every dealer shall specifically authorise his manager or officer or any other person to receive any form of declaration, make any statement, furnish any return, statement, accounts, produce documents or other evidence and any statement made, return or statement furnished, accounts, registers or documents produced or evidence given by the manager or any person authorised by him or by the dealer in this behalf, in the course of any proceeding under this Act, shall be binding on the dealer. 22. Raw silk. 23. Indigenous hand-made musical instruments. 24. Raw wool. 25. Fresh flowers. 26. Saplings. 27. Cotton yarn in hank. 28. Cart driven by animals. 29. Rakhi. 30. Sacred thread, commonly known as yagyopawit . 31. Idols made of clay. |Serial|Goods| |---|---| |Number|| |32.|Clay lamps.| |33.|Bangles made of shell, plastic, lac or glass.| |34.|Kites.| |35.|Takhti.| |36.|Poha, murmura, laktho, lai and mukundana.| |37.|Sattu.| |38.|Goods mentioned in clauses (iia), (vii), (viii), (ix) and (x) of section 14 of the Central Sales| ||Tax Act, 1956 (74 of 1956).| ||SCHEDULE II| |---|---| ||(_See_section 14)| |Serial|Goods| |Number|| |1.|Gold, silver and other precious metals.| |2.|Articles of gold, silver and precious metals including jewellery made of gold, silver and| ||precious metals.| |3.|Precious stones.| SCHEDULE III ( See section 14) PART I Serial Goods Number 1. Acids. 2. Agarbatti. 3. All kinds of bricks including refractory bricks and asphaltic roofing. 4. All types of yarn except cotton hank yarn. 5. Aluminium conductor steel reinforced. 6. Aluminium utensils. 22. Switches, connectors and Relays for up to 5 Amps at voltage not exceeding 250 volts, electronic fuses. 22. CHINA. - H.E. the Chinese Ambassador in India. - The Embassy of the Peoples Republic of China. - The Diplomatic officers of the Chinese Embassy in India. Serial List of organisations which can claim refund Number 23. COLUMBIA. - The Embassy of Columbia in India.