(1)All papers relevant to the making of an assessment in respect of a [hotelier or proprietor, as the case may be] [Substituted by the Amendment Rules, 2010.] shall be kept together and shall form an assessment case record.(2)Assessment case record shall be preserved for twelve years next following the period to which the assessment relates or for three years next following the completion of last proceedings under the Act relating to the said period, whichever is later.
