State Act
18
Section 18. Maintenance of books of Accounts
Jharkhand Taxation on Luxuries in Hotels Act, 2011
Act no. 21 of 20112011Repealed 1 July 2017Jharkhand (State Act)
This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
18. Maintenance of books of Accounts – Every proprietor liable to pay tax under section 3 and 4 of this Act shall keep a true and complete account in respect of rent received, other charges collected, registers of customers bill or cash memo issued and receipt granted to customer as prescribed.