Maintenance of registers by dealers liable to pay tax on purchase of raw jute.

88. (1) Every dealer who is liable to pay tax on purchase of raw jute under section 11 shall maintain-

(a) as an occupier of jute mill, proper records of purchases in a register in Form No. 43 and of despatches in a register in Form No. 44, or

(b) as a shipper of jute, proper records of purchases in a register in Form No. 45 and of despatches in a register in Form No. 46.

(2) Every dealer being an occupier of jute mill and every dealer being a shipper of jute shall issue consecutively numbered receipts, even if no sale bill is received from the person from whom raw jute is purchased, for every consignment of jute received in any way whatsoever and whether under contract or otherwise, and shall retain duplicate of these receipts and shall enter in the register in Form No. 43 or register in Form No. 45 respectively, the number, date and amount of these receipts serially and chronologically