Section 17 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
17. [ Dealers to maintain registers in the prescribed forms, inspection note books and other records.] [See Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] - (a) Every dealer licenced in Form P1., shall maintain at each place of business correct, accurate and upto date account of his stocks, receipts and daily sales of motor spirit in a register in Form 1.G. All delivery challans or purchase invoices and other evidence of purchase and relevant foils of receipted challan in Form P.M. and other evidence of payment of the tax shall be preserved by the dealer atleast for a period of five years.
(b)Entries in the registers may be made in English or in Punjabi in Gurmukhi script but only international numerals shall be used.(c)Every dealer liable to pay tax shall keep an inspection note-book duly authenticated by the Petrol Taxation Officer of the district at his place of business. The officers empowered under the Act may record their remarks in the inspection note-book.
