Section 5 in The Maharashtra Advertisements Tax Act, 1967
5. Proprietor to keep books of account etc.
(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.(2)The State Government may, require the proprietor or any person employed or having any functions in connection with the business of a proprietor to give such information relating to his business as the State Government may require, and in particular, to produce at a specified time and place books, records, accounts or documents relating to the business.
