The Nagaland Value Added Tax Rules, 2005
CHAPTER-IX : Tax Invoice, Accounts and Documents.

62. Authentication of Account Books. -

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

(2) The assessing authority may, as far as possible with prior notice, authenticate the books of accounts of the dealer by visiting his place of business where the books, documents or accounts are kept.

(3) The assessing authority shall append his signature along with his seal at one or more places in each of the books, documents or accounts and record a certificate in the following form at the opening page thereof:

Certified that this book/document/account contains pages ----- to --------and I have put my signatures along with the official seal at page Nos. ---------- and -------.

	(Signature of assessing authority)
	Name in capitals ______________
	District ____________
	Date ______________

(4) The assessing authority shall keep a regular record of such authentication in the file of each dealer for utilization at the time of inspection of his accounts or stocks.