Amendment status not verified — confirm the current text below against the official source.
Accounts.— (1) If the Commissioner is satisfied that the books of accounts and other documents maintained by an employer or enrolled person in the ndr- mal course of his business, profession, trade or calling are not adequated 9 for verification of the returns or such statement as may be prescribed filed by ti e employer or enrolled person under this Act, it shall be lawful for the Commissioner to direct the employer or enrolled person to maintain the books of accounts or other documents in such manner as he may, in writing, direct and there upon the employer or enrolled person shall main tain such books of accounts or other documents accordingly. (2) Where an employer or enrolled person willfully fails to maintain the books of account or other documents as directed under sub-section (1), the Commissioner may, after giving him an opportunity of being heard, impose upon him a penalty not exceeding such sum as may be prescribed by the State Government by a notification in the official Gazette, for each day of delay.