Maintenance and preservation of accounts

Every registered dealer or other dealer on whom a notice has been served to furnish returns under sub-section (2) of section 7 shall keep a true account of the taxable goods purchased by him or purchased and despatched by him as the case may be, 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 this Act, he may, by a notice in writing require such dealer to keep such accounts (including records of purchases) in such form as he may, subject to anything that may be prescribed, direct.