Section 18 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
18. Dealers to maintain books of account etc. [Section 5 (1) and 17 (2) (d)].
(1)Every dealer shall maintain or cause to be maintained a daily record in English or Urdu or Hindi of motor spirit, diesel oil and alcohol in respect of sale of each station of business in Form 'C' set out in the Schedule.(2)The delivery challans or purchase invoices and other evidence of purchase and certificate of payment and the other evidences of payment of tax shall be retained by the dealer for three years.(3)Every dealer of selling point shall-(a)where a meter has been provided, record a meter reading in the Accounts Register every day before and after the day's transaction;(b)where a dip rod is provided, note in the Accounts Register the gauge of tank before and after day's transactions and calculate wastages, if any, every day.(4)Every dealer of motor spirit shall maintain a dip rod and calibration chart as may be specified by the Excise Commissioner, at or near his petrol tank or pump which shall be available to the inspecting officers for finding out the actual stock at any time in tank or pump.(5)Every dealer shall close the Accounts Register in Form 'C' on the very day of transaction on the close of the day's business.Explanation.-For the purposes of closing Accounts Register in Form 'C' the latest hour for closing the day's business shall be 8 a.m. of the succeeding day.(6)If any dealer fails, without good cause (the burden of proof of which shall be upon such dealer) to maintain the record required by sub-rules (1), (2) and (3) or maintain it correctly he shall be punishable with fine which may extend to rupees five hundred only.
