Provided further that no order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.

Maintenance of accounts and registers Maintenance of accounts and registers.

1. (1) Every operator shall maintain such accounts and registers in such form and in such language as may be prescribed.
2. (2) If the State Government is of opinion that the accounts and registers maintained by any operator or class of operators do not sufficiently enable the Taxation Officer to calculate the tax due from such operator or class of operators, it may by order require such operator or class of operators to maintain such accounts and registers as may be specified in the order.