Amendment status not verified — confirm the current text below against the official source.
(1) Every registered dealer or other dealer and .preser on whom a notice has been served to furnish re- a=::ts~ turns under sub-s ection (2) of section 7, shall keep a tr ue account of the taxable goods purchased by him or purchased and despatched by him, as the case may be, and if [he accounts maintained in the ordinary course do not, in the opinion of th e Commissioner, enable him to apply a propel' check on the returns furnished under th e p rovisions of this Art, he may, by a notice in ",riting 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. Information to be furni- shed regar- ding change' of busines••