Amendment of section 86 of Mah IX of 2005

Amendment of section 86 of Mah. IX of 2005.

53. In section 86 of the Value Added Tax Act, for sub-section (5), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005, namely :—

"(5) Any dealer may apply to the Commissioner to permit him to maintain the records of the bills or cash memorandum on such