Amendment status not verified — confirm the current text below against the official source.
(1) IF the assessing authority is satisfied lhal ihe books OF accounts and other documents maintained by an employer or cnrolIcd pcrson in ~ h c normal course of his business, profession, trade or calling arc not adcqualc Tor verification of the return or such stniemen(s as may be prcscri bed furnished by the employer or enrolled person under this Act, he may direct the employer or enrolled person to maintain the books of accounts or other documents in such manner as ho may, in writing, direct and ihere upon the employer or enrolled person shall maintain such books of accounts or other documents accordingIy. (2) Whcre an employer or enrolled person wilhlly fails to rnaiatain the booksof accounts or othcr documents as directed under sub-section ( I ) , the assessing author~ty may, after giving him an opportunil y of bcing hcard, impose upon him a penally not exceeding r u m s fiue for ench day of dclny. Smialmode