Maintenance of true and correct accounts and records by proprietor etc.
1[....]
Every proprietor and every other person required so to do by the assessing authority shall keep and maintain a true and correct account promptly in any of the languages specified in the Eighth Schedule to the Constitution or in English showing such particulars as may be prescribed
1. The words "of a hotel liable to pay tax under this Act" were omitted by Act No.28 of 1996 w.e.f.1.8.96