72. The language in which accounts are to be maintained. –
(1) Every registered dealer liable to pay tax under clause (a) of section 9, who maintains accounts in a language other than English shall adopt international numerals in the maintenance of such accounts.
(2) Every registered dealer liable to pay tax under clause (b) of section 9 shall keep and maintain account in any language specified in the Eighth Schedule to the Constitution of India or in the English language.