Section 20 in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
20. Maintenance of accounts.-
Every registered dealer on whom a notice has been served to furnish return under the provisions of this Act, shall keep a true account of taxable goods produced, made or processed by him or brought by him into the Union territory from any place outside that territory for the purpose of sale in that territory, and of sales.
