Amendment status not verified — confirm the current text below against the official source.
«(1) Every registeredpersonshall keep and maintain, at - mmmorsaamsshmsomdmme certificate ofregiitrauomaweandcarrier account of- ,.I- (g) , » production or. manufacture ofgqods (th ihwa‘tdor . t : I“) both, W “ (é?‘Mofgoods- , , . (d) inputtit:23m“331% A V V (eff 'outputtaxpayableMinna,” V (f) such otherparticulars as may be prescribed “ ‘3 a f is; ’ t vaidedfliatwheremorethmonephaofbusmasrs .specifiedin thencertificate ofrefisti'atioir,‘themuseum to eachpiaceofhusinessshallbekeptatsuchphcetbfbuainefi- suppl“ 6fgoo‘tisorservices or 5:, Provided further that the registered person may keep and - maintain such accountsand otherparticulars:3ngform' m such manner as may beprescribed. . miss. $33.“"1' ‘3"??59 (2) Every owner or operator: of warehouse orgo60wn oil? 7 anyotiserplaceusedforstoragedfgoodsandevery " WW1; irrespeeflwe ofwhethe’r hesis a registered ‘ «person or not. shall maintainregardsafthe consigneeand other relevantzdet‘aiis ofsuchgoods as s maybepreséribed. :~-r:~ , (3) The Commissioner may notify a class oftaxable persons to maintain additional accounts or documents for such purpose as may be specified therein. (4) Where the Commissioner considers that any class of taxable persons is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recordeddn writing. permit such class oftaxablepersons to maintain accounts in such manner as may be prescribed. Accounts and other $2 (5) Every registeredlifietioh whoa m during a accountsauditedbyacharteredamaaoost accountantandshnllsubmitacopyoflhemdbdmd ’ 24(2)°fsc$fi9n44andmotfiméognminmdam , audmspnewmaybepmaibed- . (6) Subject mike profisions ofdausé (h) Jab-Section (5) x. ofsccfienl7wherethemsissgedpersonmmm forthem . «was0:150thme section (l),theproperoficerslmlldeterniinefileamoum oftaxpayable onthegoodsorservieesoeboflndntm not accounted for, as ifsuch goods or samotboth hadbeensupphedbyfiéh‘pmvamalgam ' of- Wn 73:.Otzmfipnflasrthwsemaybe-Mm mutandts,‘ afif’for determmati‘ofi ofsoéh'mx. ', 3 ~, . . g»! g :