{
    "act_title": "Bihar Tax on Entry of Goods into Local Areas Rules, 1993",
    "act_slug": "bihar-tax-on-entry-of-goods-into-local-areas-rules-1993",
    "section_label": "Section",
    "section": {
        "number": "5",
        "title": "5. Maintenance of Accounts and issue of cash-memo, bill, invoice etc.",
        "chapter": null,
        "content": "(i) all Scheduled goods imported or received into a local area separately for consumption, use or sale showing description of the goods, quantity and import value, manner of their receipt i.e. number and date of the relevant Railway, Road or Transport receipt, bill of lading and the place from which they have been received.\n(ii) all sales of such Scheduled goods separately in respect of sales made to registered dealers and other persons showing the relevant cash-memo/Bill/Invoice number and date, description of goods, quantity and value and details of relevant despatch papers.\n(ii) If the goods are disposed of otherwise than by way of sale, he shall maintain a complete account of the goods and the manner in which that has been disposed of.\n(iii) He shall also keep a copy of the accounts rendered to each principal and shall produce before the Assessing Officer at the time of assessment.\n(a) Full name and address of the dealer with registration number.\n(b) Serial number and date.\n(c) Name and address of the purchaser.\n(d) Description of the goods.\n(e) Value of the goods.\n(f) Signature of the dealer or his authorised representative.\n(ii) Duplicate copies of such cash memo, bill or invoice shall be retained and produced before the assessing authority for the purpose of assessment. These shall be preserved by the dealer for a period of eight years from the end of the year to which they relate.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 4
    },
    "prev_section": "4",
    "next_section": "6"
}