Section 12B in Karnataka Tax on Luxuries Act, 1979
12B. [ Accounts to be maintained by proprietors and stockists. [Inserted by Act 7 of 1997 w.e.f. 1.4.1997]
- Every registered proprietor or registered stockist under this Act or every proprietor or stockist liable to get himself registered under this Act, shall maintain and keep true and complete accounts relating to his business, as may be prescribed.]
