Maintenance of accounts

Every registered dealer or other dealer on whom a notice has been served to furnish returns under the provisions of this Act, shall keep a true accounts of taxable goods produced, made or processed by him or brought by him into Nagaland, from any place outside Nagaland for the purpose of sale in Nagaland, and of sales, and if the accounts maintained in the ordinary course do not, in the opinion of the Commissioner, enable him to apply a proper check on the returns furnished under the provisions of the Act, he may require the dealer to keep such accounts in such form as he may, subject to anything that may be prescribed in that connection, direct.