CHAPTER V

ACCOUNTS

13. Manner of Keeping of Accounts.- In case of an importer who is a ‘ dealer liable to pay tax under the Ordinance, the particulars of all the entries of the specified goods into the local area, effected by him, shall be entered in a separate account by him, and where the said importer keeps a day book of such entries of the goods, it shall form separate part of section thereof. The purchase value and the amount of tax payable under the Act in respect of each entry of goods shall be entered in separate columns in the said accounts and the columns shall be totalled for each month for which total purchase value of the importer is determined for the purpose of paying tax under the Ordinance, for which he is required to furnish return under the Ordinance.