(2)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 an order to such dealer, direct him; or(ii)by issue of a notification under sub-section (3) of Section 39, direct such class of dealers,to maintain accounts in the Form appended to the order/notification after the expiry of the month following that in which such order or notification is made or issued, as the case may be.
