Bill or cash memorandum to be issued to customer

A registered '[proprietor] shall issue to the customer or customers a bill or cash memorandum serially numbered, signed and dated by him or his servant, manager or agent and showing therein such other particulars as may be prescribed. He shall keep a counterfoil or duplicate of such bill or cash memorandum duly signed and dated, and preserve it for a period of not less than five years from the date of the transaction. Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-$-2012. 2 Substituted for "hotel", ibid.

SECTION 30 THE DELHI TAX ON LUXURIES ACT, 1996