Scrap merchants and dealers in second-hand property and owners of automobile workshops or tinker shops to keep and maintain accounts and books

Scrap merchants and dealers in second-hand property and owners of automobile workshops or tinker shops to keep and maintain accounts and books

1. (1) Every scrap merchant or dealer in second-hand property and every owner of an automobile workshop or tinker shop shall be bound to keep and maintain such accounts and books and in such manner as may be prescribed and shall be responsible for the correct and up-to-date maintenance of such accounts and books. The accounts and books shall contain the following particulars, namely :-
   • (a) the names and addresses of the persons from whom the materials relating to the business were purchased;
   • (b) the dates of such purchases and the amounts paid for such purchases;
   • (c) such other matters as may be prescribed.
2. (2) All records or entries made in the accounts and books referred to in sub-section
3. (1) shall be either in Tamil or English or in such language of the locality as may be prescribed; and all such accounts and books shall be open to inspection at any time by the licensing authority or the police officer having jurisdiction.