Amendment status not verified — confirm the current text below against the official source.
Every trader shall keep and maintain accounts in such form as may be prescribed, of motor spirit manufactured, imported, sold or purchased by him, and shall submit to the officer authorised in this behalf by the Collector, the statement in such form, in such manner and for such period, as may be prescribed: Provided that where a trader has more than one place of business, the Collector may subject to such terms and conditions as may be prescribed, permit such trader to submit a consolidated statement relating to all or any of his places of business to such officer as the Collector may direct.