Dealers to keep accounts and submit statement

Every dealer shall keep and maintain accounts, of Petrol, Diesel and Natural Gas manufactured, imported, sold or purchased by him, in such Form, as may be prescribed and shall submit to the officer authorized in this behalf, in such manner and for such period, as may be prescribed; Provided that where a dealer has more than one place of business, the Collector may subject to such terms and conditions, as may be prescribed, permit such dealer to submit a consolidated statement relating to all or any of his places of business to such officer as the Collector may direct.