(1) Every operator liable to pay Cess under this Act and every operator who is required so to do by the Authorised Officer shall ke ep as a ccount of t he c onnection by h im i n s uch form as may be prescribed. (2) The Commissioner of Taxes by notice in writing or by notification in the Official Gazette, direct any operator or any class of operator to maintain accounts an d r ecords showing such particulars regarding their business in such manner as may be specified by him. (3) A register operator shall keep all books of accounts, registers and documents relating to his business at the place of business specified in the certificate of registration with his previous approval, at such other place, as Authorised Officer may allow.