Section 12 in Haryana Local Area Development Tax Rules, 2001
12. Nature of accounts to be maintained by importers.
[Section 13]. - (1) Every registered importer and every person liable to get himself registered under the Act shall keep and maintain a true and correct account of his daily transactions showing the value of goods entering into a local area.(2)Every such importer or person shall keep separate purchase and sale account in respect of goods.(3)Every such importer or person shall keep the current books of accounts at the place or places of business entered in the registration certificate. Every receipt and dispatch of goods shall be brought to account then and there.(4)Every such importer or person shall maintain day to day account in respect of each goods and each such variety of goods which is taxable at different rates. The stock account shall contain particulars of purchase or receipt, use or consumption, sale or dispatch and balance stock of goods. The stock-account-book shall be page-numbered and indexed, and shall, if so required by a notice issued in this behalf, be produced before the assessing authority for authentication.(5)Every importer shall maintain subsidiary accounts of stock for each branch, depot or godown. Every branch shall also maintain the stock accounts in respect of its own transactions in the form adopted for this purpose by its Head Office.(6)The value of goods, purchased, sold or consigned for which cash memorandum, bill of sale, purchase invoice or delivery note outward or inward, as the case may be, is required to be compulsorily issued, shall be of any amount not less than one hundred rupees. However, when the person purchasing the goods of any value not exceeding one hundred rupees demands the cash memorandum or bill of sale, as the case may be, the importer shall issue to him the cash memorandum or bill of sale.
