Accounts

(1) Every hotelier liable to pay tax under this Act, and every hotelier who is required so to do by the assessing officer by notice served on him in the prescribed manner shall keep a true account of the luxury provided by him in the hotel. (2) If the assessing officer considers that the account kept are not sufficiently clear or intelligible to enable him to determine whether or not a hotelier is liable to tax during any period, or are so kept as not to enable a proper scrutiny of their returns or the statement furnished, the assessing officer may require such hotelier by notice in writing to keep such accounts in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct. (3) The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any hotelier, or by notification in the Official Gazette, direct any class of hoteliers to maintain accounts and records showing such particulars regarding their business in such form, and in such manner, as may be specified by him. (4) Every registered hotelier shall ordinarily keep all his accounts, registers and documents relating to his business at the place or places of business specified in his Certificate of registration or, with the previous approval of the assessing officer, at such other place as may be approved by the assessing officer.