Chapter VII Maintenance of Accounts, Inspection of Business Premises and Accounts, Establishment of Check-posts and Furnishing of Information by Clearing and Forwarding Agents

53. Nature of accounts to be maintained by dealers and assessees. sections 24, 28 and 29
54. Tax invoice, retail/sale invoice. Sections 28(2) and 30(2)
56. Declaration for carrying goods. Section 31(2)
58. Charges for keeping goods on supardari. section 31(6), (8)
57. Declaration – Transit slip. section 31(4)
59. Unloading of goods. section 31(6), (7)
61. Maintenance of account by clearing and forwarding agents. Section 32
60. Public auction. sections 29(6), 31(9) and 49(3)
62. Record to be maintained by the carrier. Section 31(14)
55. Authentication of account books. Section 29(2)(c)