(1) Every person who holds a registration certificate under this Act shall maintain such books, accounts and records relating to his business in such form and in such manner, as may be prescribed. (2) Every person who holds a registration certificate under this Act shall submit to the Authority, half yearly returns, in duplicate, in such forms and in such manner, as may be prescribed.
<span style="margin-left:15px;"></span>(<i>1</i>) Every person who holds a registration certificate under this Act shall maintain such books, accounts and records relating to his business in such form and in such manner, as may be prescribed.<br> <span style="margin-left:15px;"></span>(<i>2</i>) Every person who holds a registration certificate under this Act shall submit to the Authority, half yearly returns, in duplicate, in such forms and in such manner, as may be prescribed. <br>