10(1)  A return made by a participator in an oil field under paragraph 2 of Schedule 2 to the principal Act shall contain the following particulars–

(a)a statement of the amount or value and the source of any tariff receipts or disposal receipts of the participator which are attributable to that field for the chargeable period to which the return relates; and

(b)a statement of the assets to which any such tariff receipts or disposal receipts are referable; and

(c)such other particulars as the Board may prescribe with respect to any such tariff receipts or disposal receipts.

10(2)  In any case where,–

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