Section 14(2) in Punjab General Sales Tax Act, 1948
(2)Every registered dealer shall -(a)maintain day to day accounts of his business;(b)maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the Assessing Authority.(c)produce, if so required, account books of his business before the Assessing Authority for authentication in the prescribed manner;(d)retain his account books at the place of his business, unless removed therefrom by an official for inspection, by any official agency or by auditors or for any other reason which may be considered to be satisfactory by the Assessing Authority.
