Section 15 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
15. Maintenance and preservation of accounts.
(1)Every dealer shall maintain such documents and keep a true account for goods carried, in such form and in such details as may be prescribed.(2)Accounts referred to in Sub-section (1) together with all vouchers relating to stocks, deliveries and quantity of goods shall be preserved for at least three years.
