Section 19 in Andhra Pradesh Tax on Luxuries Act, 1987
19. Maintenance of true and correct accounts and records by proprietor etc.
- [***] [The words 'of a hotel liable to pay tax under this Act' were omitted by Act No. 28 of 1996, w.e.f. 1.8.96.] Every proprietor and every other person required so to do by the assessing authority shall keep and maintain a true and correct account promptly in any of the languages specified in the Eighth Schedule to the Constitution or in English showing such particulars as may be prescribed.
