Section 17A(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Every registered dealer and every dealer liable to get himself registered for the purposes of this Act shall maintain and keep true and complete accounts relating to his business as well as such other registers or records as may be prescribed in this regard. All such accounts, registers or records shall be retained by the dealer in his safe custody till his assessment or re-assessment, as the case may be, for the relevant year is completed or, in cases where any appeal , revision or other proceedings in respect of such year has been filed and is pending, the same is disposed of.
