(1)Every land-holder liable to pay tax shall maintain books of accounts and keep proper accounts in regard to his business or land on the basis of which annual value is to be determined and tax is to be assessed under this Act.(2)The books of accounts maintained by a land-holder shall, on being so directed by the Assessing Authority. Appellate Authority or the Revising Authority, be produced by the land-holder or the person having the custody of such accounts for being examined by such Authority.
