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55.
Authentication of account books. Section
29(2)(c).
(1) A registered dealer when required by the
assessing authority shall produce before it any book, document or account
relating to his business for the purpose of authentication.
(2)
The Assessing Authority may, as far as possible with prior notice, authenticate
the books of accounts of the dealer by visiting his place of business where the
books, documen ts or accounts are kept.
(3)
The Assessing Authority shall append his signature along with his seal at one
or more places in each of the books, documents or accounts and record a
certificate in the following form at the opening page thereof:
“Certified
that this book/document/account contains pages _____ to _____ and I have put my
signatures along with the official seal at page Nos. ________ and ____.
(Signature of assessing authority)
Name
in CAPITALS _____________________________
District
____________________
Date
_____________________ ”
(4)
The assessing authority shall keep a regular record of such authentication in
the file of each dealer for utilisation at the time of inspection of his
accounts or stocks.
(5)
The assessing authority shall make a note of such authentication on the list,
maintained under clause (b) of sub-section (2) of section 29 by the dealer.
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