The document excerpt ends at page 12, whereas Section 62A appears in the Table of Contents on page [vi] as being located on page 44.

Accounts to be audited in certain cases Accounts to be audited in certain cases.—(1) Any dealer, whose turnover in a year exceeds such amount as may be prescribed, shall get his accounts audited by an accountant and furnish a report of such audit in the prescribed form and within the prescribed time, duly signed and verified by such accountant and setting forth such particulars and certificates as may be prescribed.

1. (2) If any dealer liable to furnish an audit report under sub-section
2. (1) fails to furnish such report within the time as aforesaid, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, impose on him, in addition to any tax payable, a sum by way of penalty not exceeding rupees ten thousand as may be prescribed.