Provided that the claim for refund shall be made within one year from the date of payment of the tax.

Accounts and documents to be maintained Accounts and documents to be maintained.

1. (1) Every owner of a factory shall maintain—
   • (a) a true and correct account of the sugarcane purchased by him and the price paid therefor;
   • (b) such other accounts, records or documents, as may be prescribed.
2. (2) If the State Government considers that the accounts, records or documents maintained by any owner of a factory are not in a form which will enable the assessing authority to assess the tax due from such owner, the State Government may, by order, require such owner to maintain such accounts, records or documents in such form as may be specified in the order.