25. Submission of daily return

Every licensee other than the licensee of a warehouse licensed to store dutiable petroleum or biodiesel blend shall, not later than 11 a.m. on each working day or such period as the Director-General may allow, submit to the Director-General a return, in such form as the Director-General may require, showing details of all dutiable goods received into or removed from his licensed warehouse during the preceding day.