Section 63(2) in West Bengal Value Added Tax Act, 2003
(2)Every dealer referred to in sub-section (1) shall keep at his principal place of business all accounts, registers, documents including those in electronic form and digital signature certificate granted under sub-section (4) of section 35 of the Information Technology Act, 2000, (21 of 2000) which may be required by the ommissioner for the purpose of inspection under sub-section (2) of section 66,and shall not keep or remove elsewhere such accounts, registers, documents and certificate except in accordance with the requirement of law or except for any purpose for which just cause is shown to the satisfaction of the Commissioner.
