Section 6 in The Central Sales Tax (Punjab) Rules, 1957
6.
(1)Every dealer liable to pay tax under the Act shall maintain all accounts, registers and documents relating to his stocks of goods or purchases, sales and deliveries of goods in respect of his business in a sufficiently clear and intelligible manner in the language and script declared by him in his application for registration.(2)All accounts mentioned in sub-rule (1) shall be preserved for a period of not less than five years after the close of the year to which such accounts, registers and documents relate.(3)If the Assessing Authority considers that the accounts maintained in sub- rule (1) are not sufficiently clear and intelligible to enable him to make a proper check of the returns filed by the dealer, he may require such dealer, by a notice in writing, to keep such accounts in such manner as he may direct having due regard to the practicability of such direction.(4)The Assessing Authority or any other officer authorised by him in writing may call upon any dealer liable to pay tax under the Act to produce before him any accounts or documents or to furnish any information relating to the stocks of goods of, or purchases, sales and deliveries of goods, by the dealer as may be necessary for the purposes of the Act. In case of default, the Assessing Authority may draw such inference against the dealer as he may deem fit.(5)All accounts, registers and documents mentioned in sub-rule (1) and all goods kept in any place of business or warehouse of any dealer shall at all reasonable times be open to inspection by an officer of the Excise and Taxation Department not below the rank of an Assistant Excise and Taxation Officer, who may countersign any or all of such accounts, registers and documents.MANNER OF OBTAINING AND USE AND SUBMISSION OF DECLARATION FORMS "C" [AND "F"] AND CERTIFICATES IN FORMS "D" ["E-I" AND "E-II" AND "H"] PRESCRIBED UNDER THE CENTRAL SALES TAX REGISTRATION AND TURNOVER RULES, 1957 AND KEEPING ACCOUNT THEREOF.]
