(37)"year" means-(i)in relation to any dealer who maintains regular books of accounts the year by reference to which the accounts are maintained by him; and(ii)in relation to any other dealer, a financial year:Provided that a Registered dealer shall not be entitled to vary the year by reference to which he maintains his books of accounts, except with the consent of the Commissioner and upon such conditions as the Commissioner may determine.Chapter-IIIncidence and Levy of Tax
