Section 11 in The West Bengal Luxury Tax Act, 1994
11. Accounts.
- Every stockist shall maintain and keep true and up to date account of the quantity and value of luxuries held in stock by him and vended, supplied or distributed by him during the prescribed period and also keep documents in support of other charges, duties and tax, paid or payable by him, and if the prescribed authority considers that such account is not sufficiently clear or intelligible to enable him to make a proper check of the return referred to in section 7, he may require such stockist to keep such accounts as he may direct.
