(1)The papers relevant to the making of an assessment in respect of any particular dealer shall form an assessment case record, and shall be arranged in two separate classes of files 'A' and 'B' which shall be kept together. The 'A' class file shall contain important papers such as order sheets, returns, challans, notices, assessment orders, documents, copies of decisions on appeal.or revision. The 'B' class file shall contain the declarations and all other papers like rough calculations, enquiries from other districts.(2)The 'A' class files shall be preserved for 12 years and the 'B' class files for three years, from the date of disposal of the case, or if the appeal, revision or reference is made, from the date of order in appeal, revision of reference, as the case may be.
