section 53
Maintenance of true and correct accounts and records by dealers
The Puducherry Value Added Tax Act, 2007Tax200782 sections10 chapters
Chapter VII RECORDS AND INVESTIGATION
Statutory text
Every person registered under this Act, every dealer liable to get himself registered under this Act, and every other dealer who is required so to do by the prescribed authority by notice served in the prescribed manner shall keep and maintain in relation to his business true and correct accounts and such other records as may be prescribed in any of the languages specified in the Eighth Schedule to the Constitution, or in English, showing such particulars as may be prescribed; and different particulars may be prescribed for different classes of dealers.
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