Section 57(1) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(1)The papers relevant to the making of an assessment in respect of any particular dealer shall form an assessment case record and shall be arranged in two separate classes of files 'A' and 'B' which shall be kept together. The A, class file shall contain important papers such as order sheets returns challans notices, assessment orders documents copies of decisions on appeal or revision. The 'B' class file shall contain the declarations and all other papers like rough calculations enquiries from other districts.
