74. Conditions for requiring a dealer or class of dealers to maintain accounts in different forms and manner.
- If the Commissioner considers it necessary that a dealer or class of dealers shall maintain accounts including records of sale or purchase in a particular form, he shall, after recording reasons therefor in writing-(i)by issue of a notice in Form 59 to such dealer, direct him; or(ii)by issue of notification under sub-section (2) of Section 42 direct such class of dealers,to maintain accounts in form appended to the notice/notification after the expiry of the month following that in which such notice/notification is issued.
