Accounts and documents

Accounts and documents-

1. (1) Every importer, who is liable to pay tax under this Act, shall maintain a true and correct account of the purchase value of the specified goods, the tax paid thereon and such other particulars in respect of his business as may be prescribed.
2. (2) Every such importer shall keep at his place of business all accounts, registers and documents relating to the purchase of specified goods.
3. (3) If the assessing officer considers that the accounts maintained by an importer are not sufficiently clear and intelligible to enable him to make a proper assessment of the tax due under this Act, he may require such importer to maintain such accounts, including the records of sale and purchase of other goods, in such form and in such manner as he may direct by notice in writing.