Section 5(1) in The Maharashtra Advertisements Tax Act, 1967
(1)A proprietor shall-(a)keep such books, records and accounts in relation to the business as the State Government may direct, and (except in so far as the State Government dispenses with this requirement) preserve for six months or any longer period required by the State Government all books, records, accounts or documents relating to the business;(b)permit any officer to inspect and take copies of or extracts from any books, records, accounts or other documents in his possession or power which relate or appear to relate to the business.
