Amendment status not verified — confirm the current text below against the official source.
Every dealer to whom a transport pass is granted under sub-section (2) of section 6 in respect of any taxable goods entering a local area, shall— (az) furnish to the prescribed authority within the prescribed time such particulars as to the storage and disposal of such goods as may be prescribed; (b) keep true accounts relating to the stock, purchases and disposal of such goods: Provided that if the prescribed authority is satisfied that such accounts are not sufficiently clear and intelli- gible for carrying out the purposes of this Act he may require the dealer to keep accounts in such form as may be prescribed; (e) make available for inspection by the prescribed authority any stooks of, or accounts, registers, vouchers or other documents relating to, such goods as may be required by the prescribed authority.