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Section 19: Accounts and records to be maintained by promoters and sellers

The Karnataka Tax on Lotteries Ordinance, 2003.State Ordinance of Karnataka · No. 27 of 2017

(1) Every promoter or other person registered or liable to be registered under this Ordinance, shall keep and maintain true and correct accounts and such other records as may be prescribed, relating to his business, showing such particulars as may be prescribed.

(2) All such accounts and records shall be retained by the promoter or other person in his safe custody until the expiry of three years after the end of the year to which they relate or until the assessment reaches finality, whichever is later.

(3) Where such promoter is party to an appeal or revision under this Ordinance, he shall retain, until appeal or revision and any appeal therefrom is finally disposed of, every record and accounting document that pertains to the subject matter of the appeal or revision.

Where this provision sits

ActThe Karnataka Tax on Lotteries Ordinance, 2003.
Section19
Marginal noteAccounts and records to be maintained by promoters and sellers
JurisdictionState of Karnataka
StatusIn force as published by the source

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