27. Maintenance of true and correct accounts by dealers

Every person registered under this Act, every dealer liable to get himself registered under this Act and every other dealer who is required so to do by the prescribed authority by notice served in the prescribed manner shall keep and maintain true and correct accounts and such other person records as may be prescribed in Malayalam, Tamil, Kannada, Gujarathi or English relating to his business, showing such particulars as may be prescribed. Different particulars may be prescribed for different classes of dealers.

(2) Every dealer shall be issue sale bill or purchase bill and every buyer shall demand bill from the dealer for the purchases made by him.