Section 53(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)If the Commissioner considers it necessary that a dealer or class of dealers shall maintain accounts including records of sale or purchase in a particular form, he shall, after recording reasons therefor in writing :-(i)by issue of an order in Form 51 to such dealer; or(ii)by issue of a notification under sub-section (2) of Section 41 to such class of dealers, direct to maintain accounts in the form appended to the order/notification after the expiry of the month following that in which such order or notification is made or issued.
