Chapter VI LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION

Accounts. 70.

1. (1) Every dealer liable to pay tax under this Act, and every other dealer, who is required so to do by the Commissioner by notice served on him in the prescribed manner, shall keep true and up-to-date account of the sales and purchases of the goods made by him and of the cash received and paid by him from time to time, in the course of his business. Such account or sale or purchase registers, if separately maintained, shall also contain, in respect of each transaction for amount of not less than one thousand rupees, full details of the names and addresses of the selling dealer from whom the goods are purchased and the names and addresses of the purchasing dealers to whom the goods are sold, and where such transactions are effected through brokers it shall also contain the names and addresses of the brokers.
2. (2) The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any dealer, or by notification in the Official Gazette direct any class of dealers, to maintain accounts and records showing such particulars regarding their purchases, sales or deliveries of goods, cash received and paid, in such form, and in such manner, as may be specified by him.
3. (3) Every Registered dealer shall keep all his accounts, registers and documents relating to his stocks of goods, or to purchases, sales and deliveries of goods made

1. (1) The Commissioner may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts or documents, or to furnish any information, relating to stocks of goods of, or to sales purchases and deliveries of goods and receipts and payments by the dealer, or any other information relating to his business as may be necessary for the purposes of this Act.
2. (2) All accounts, registers and documents relating to stocks of goods of, or to purchases, sales and deliveries of goods by, any dealer and all goods and cash kept in

Every dealer, who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or who carries on business as the guardian or trustee or otherwise on behalf of another person, shall, within period prescribed, send to the authority prescribed, a declaration in the manner prescribed stating the name

1. (1) Every Registered dealer, whose turnover of sales exceeds the prescribed limit, shall furnish a commoditywise return in such form, for such period, by such date and to such authority and through such agency (if any) as may be prescribed.
2. (2) Without prejudice to sub-section (1), if the Commissioner considers that for the purposes of better administration of this Act, it is necessary so to do, he may, by notification in the Official Gazette, direct that further statistics be collected relating to any matter dealt with by or under this Act.
3. (3) Upon such direction being made by the Commissioner, he may by notice in any newspapers or in his opinion is best calculated to bring the notice to the attention of the dealers, call upon all dealers or any class of dealers to furnish such information or returns as may be stated therein in any matter in respect of which statistics are to be collected. The form in which, the persons to whom, or the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals at which such information or returns should be furnished, shall be such, as may be specified in such notice.