Urgent query bout annual UPVAT return

October 31, submit to the assessing authority in

addition to return filed under sub-rule (2) an annual

return of his turnover and tax in Form XXVI or 26 for the

preceding assessment year along with copies marked

"Original" of all forms of declaration or certificates, on

the basis of which exemption or concession from tax is

claimed or which determine the nature of a transaction:

Provided that the assessing authority may,

for adequate reasons to be recorded in writing, extend

the time for filing such return up to a period of ninety

days beyond October 31.