Section 19 in Himachal Pradesh General Sales Tax Act, 1968
19. Accounts.
(1)Every registered dealer or other dealer on whom a notice has been served to furnish returns under sub-section (3) of section 12 shall keep a true account of the value of goods brought and sold by him, and if the assessing authority considers that such account is not sufficiently clear and intelligible to enable him to make a proper check of the returns referred to in that sub-section, he may require such dealer by notice in writing to keep such accounts including records of sales as he may, subject to anything that may be prescribed in that behalf in writing, direct.(2)Every registered dealer shall,-(a)in respect of goods, exceeding [twenty-five rupees] [Substituted for the words 'ten rupees' vide Act No. 12 of 1979 (Sec. 10) w.e.f. 1.4.1979.] in value in any one transaction sold by him or on his behalf, issue to the person to whom they are sold, a cash memorandum or bill serially numbered bearing the name and address of dealer, the date of sale and the signature of such dealer or his servant, manager or agent and showing the particulars of goods so sold and price thereof [and further showing the sales tax, [and the purchase tax] [The words 'and the purchase tax and the surcharge involved' ins. vide Act No. 12 of 1979 (Sec. 10) w.e.f. 1.4.1979.] involved]:Provided that where any registered dealer sells goods to any other registered dealer and claims deduction under sub-clause (ii) of clause (a) of sub-section (3) of section 6, he shall, in respect of such sale, prepare a cash memorandum or bill in qua-duplicate and issue a copy thereof to the other registered dealer; and(b)preserve a carbon copy of such cash memorandum or bill for a period of not less than five years from the date of issue thereof:Provided that the Government may, by notification, exempt any class of registered dealers from the provisions of this sub-section.(3)Where any dealer contravene the provisions of sub-section (1) or sub-section (2), the Commissioner or any person appointed to assist him under sub-section (1) of section 3 may, after affording such dealer a reasonable opportunity of being heard, impose upon him a penalty which may extend to five hundred rupees.
