Amendment status not verified — confirm the current text below against the official source.
“with the conditions and restrictions imposed on him under the provisions ofany law for the time being in force. Bill or cash memorandumto be issued to customer. ‘— ' A registered hotelier shall issue to the customer or customers a bill or cash 'merri'Orandum' serially numbered, signed and dated by him or his servant, manager or agent and showing therein such other particulars as may be preserib'ed. He shall keep a counterfoil or duplicate of such bill or cash memorandum duly signed and ‘dated-vand: preserve it for a period of not less 1 thanf'e‘i'ghti—years from. the date ofthe transaction. Accounts. '-‘—— - . . ' ‘ - (1) Every hotelier liable to pay tax under this Act, and every hotelier who is ‘ required so to do by the assessing officer bynotice served on him in the prescribed manner shall keep a true account of the luxury provided by him . in the hotel; I 1 ' — , (2) i "7 71f‘the assessing officer Considers that the account kept are not sufficiently clear or intelligible to enable him to deterniine whether or not a hotelier is: ir-Iiable to' tax '_during any‘period, -Or are so-"kept as not to enable a proper ' scriitiny 0f their'eturhs or the stateme‘nt‘fii'mished, the assessing officer may require such hotelier by noticea-in writing to keep such accounts in such form or- marinerhas in his opinion is necessary for the purpose of "'pfiiper assessment and-‘Jas he. may, subject to anything that may be ' ' prescribed in that behalf, 'in writing direct. ’ '(3') The "Co‘mmisSioner‘ may, subject" to suchconditions'or restrictions as may be prescribed in this behalf, by noticein writing direct any hotelier, or by notification in the Official Gazette, direct any class of hoteliers to maintain accounts and records showing such particulars regarding their business in ‘such' form,and in such manner, as may be specified by'him; (4) _, Every registered hotelier shall ordinarily keep all his accounts, registers "l. I and documents relating to his businessat the plaCe or places of business “ specified in‘ his Certificate"ef‘regi-stration or, with the previous approval of 3V the assessing'officer; at such other place as may be approved by the assessing officer. ,_ " " -. ' V * 7 Hotelier to declare the name of owner of business. —— Every hetelier, who is liable to pay tax, and: who is a Hindu undivided family, or an association or‘c‘lub ‘o'i' society’or firm or company, or whoearries on business as the guardian or' trustee or otherwise On‘be'half of another person, shall within the period prescribed send to the authority prescribed, a declaration in the manner ] prescribed ‘stating'th'e name "of the person or persons who is- owner or who are the owners of the‘hotel. Such'declaration may be revisedr from time to time. 18