6. Accounts
(1) Every importer who is a dealer in the notified in the notified goods and who is liable to tax under the Ordinance shall keep and maintain a true and correct account promptly in any of the languages specified in the English Schedule of the Constitution of India, or in English language showing;
(i) the value of the notified goods bought him;
(ii) names and address of each of the person from whom the goods were purchased and supported by a bill or delivery note issued by the seller; and
(iii) the descriptive and quantitative particulars of the goods. In case, they are not bought but received in the place of business, the names and addresses of the owners of the goods supported by necessary vouchers and the circumstances under which they are received or kept.
(2) An Importer not being a dealer who is in possession of documents such as purchase invoice, delivery challan, way bill etc., in respect of the goods be bought into local area be accounted |