Section 25(1) in The Punjab Tax on Luxuries Act, 2009
(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.
