Section 102. Statement to be furnished by dealer, transporter, owner or lessee of warehouse, etc:

If, in the opinion of the State Government, there is appreciable evasion of tax in respect of any goods, the State Government may, every person dealing in transporting, carrying, shipping of clearing, forwarding, or warehousing, whether as owner or lessee of warehouse, such goods, shall furnish a statement or declaration in such form, within such time, in such manner, and for such period, as may be specified in the notification.