Liability to maintain account books, records etc. in respect of tolls and maintenance of road facility

Tax199615 sections

Statutory text

(1) Any person authorised to demand, collect and retain tolls under sections 3 and 4 shall-
- (a) maintain such account books and records in respect of the payment and collection of tolls, as may be prescribed ;
- (b) furnish to the Government such information, returns and accounts in respect of the payment and collection of tolls, as may be prescribed.
- (c) permit any person authorised by the Government to have access to, or to examine or inspect, any account books, records, documents, machinery or equipment maintained or used for the payment or collection of tolls.
(2) Any person who is authorised to demand, collect and retain tolls under an order made under section 4, shall maintain in good repair and condition and in accordance with sound engineering practices the road, road infrastructure including bridges, tunnels, ferries, approach roads or section of new roads or by-passes, as the case may be, in respect of which the order is made.

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