| 53. Nature of accounts to be maintained by dealers and assessees. sections 24, 28 and 29 |
| 54. Tax invoice, retail/sale invoice. Sections 28(2) and 30(2) |
| 55. Authentication of account books. Section 29(2)(c) |
| 56. Declaration for carrying goods. Section 31(2) |
| 57. Declaration – Transit slip. section 31(4) |
| 58. Charges for keeping goods on supardari. section 31(6), (8) |
| 59. Unloading of goods. section 31(6), (7) |
| 60. Public auction. sections 29(6), 31(9) and 49(3) |
| 61. Maintenance of account by clearing and forwarding agents. Section 32 |
| 62. Record to be maintained by the carrier. Section 31(14) |