57. Manner of authentication of accounts books.-

(1) A dealer when required by the Appropriate Assessing Authority shall produce any book, document or account relating to his business before it for the purpose of authentication.

(2) The Appropriate Assessing Authority shall, as far as possible, with prior notice, authenticate the books of accounts of the dealer.

(3) (a) The Appropriate Assessing Authority shall append his signatures alongwith his seal at one or more places in each of the books, documents or account and record a certificate in the following form at the opening page thereof: -

"Certified that the book/document/account contains---- pages and I have put my signatures alongwith the official seal at pages.... and ......

Date............

District .........

Signature of the Appropriate Assessing Authority."

(b) The Assessing Authority shall keep a regular record of such authentication in the respective file of the dealer for utilization at the time of inspection of his premises or accounts or stocks.

(4) The Appropriate Assessing Authority shall make note of such authentication on the list of accounts required to be maintained under clause (b) of sub-section (2) of section 32 by the dealer.