Section 16(1) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(1)Every importer registered under this Act and every importer who is liable for registration shall maintain and keep true and complete accounts relating to his business as well as such other registers or records, as may be prescribed in this regard. All such accounts, registers or records shall be retained by the importer in his safe custody till his assessment or re-assessment for the relevant year is completed or in cases where any appeal, revision, reference or other proceedings in respect of such year has been filed and is pending, the same is disposed of, or for a period of at least six years from the end of the year to which these relates, whichever is later.
