Section 25 in The Punjab Tax on Luxuries Act, 2009
25. Maintenance of accounts and registers etc.
(1)Every proprietor, shall maintain and keep true and complete accounts relating to his business and shall also maintain such other registers or records as may be prescribed. All such accounts, registers or records shall be kept by the proprietor in safe custody till his assessment for the relevant year is completed or in case where an appeal, revision or any other proceeding in respect of such year has been filed or instituted and is pending, the same is disposed of.(2)Every proprietor liable to pay tax, shall issue a bill or cash memo in respect of the charges, received for providing accommodation in a hotel or charges, received for providing banquet hall, and shall mention therein, the true amount of such charges, the name and address of the person from whom the same are received. Where such charges are received in any foreign currency, the name of such currency shall be mentioned clearly in such bill or cash memo. The cash memo to be issued by such proprietor, shall bear the full name, address and registration number of the hotel or banquet hall, as the case may be.
