Karnataka Sales Tax Act, 1957 Section 26 - Bare Act |
| State | Karnataka Government |
| Year | 1957 |
| Section Title | Accounts to Be Maintained by Dealers |
(1) 1 [Every person registered or licensed under this Act and every dealer or other person liable to get himself registered under this Act shall keep and maintain true and correct accounts and such other records as may be prescribed] in Kannada or English or Hindi or Marathi or in such other language as the State Government may by notification specify, 1 [relating to his business, showing such particulars as may be prescribed, and such particulars may be different for different classes of persons or dealers;] and in case the accounts maintained in the ordinary course, do not show the same in an intelligible form, he shall maintain a true and correct account in such form as may be prescribed in this behalf:
2 [Proviso x x x]
(2) The Commissioner may, subject to such conditions or restrictionsas may be prescribed in this behalf, by notice in writing direct any dealer or by notifications direct any class of dealers to maintain accounts and records showing the details regarding their purchases, sales or deliveries of goods in such form and in such manner as may be specified by him.
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1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
2. Omitted by Act 7 of 1966 w.e.f. 1.4.1966.