(1) If the assessing authority is satisfied that the books
of account and other documents maintained by an assessee
in the normal course of his business are not adequate for
verification of the returns submitted by the employer under
this Act, it shall be lawful for the assessing authority to direct
the employer to maintain the books of account or other
documents in such manner as he may in writing direct, and
thereupon the assessee shall maintain such books or other
documents accordingly.
(2) Where an assessee wilfully fails to maintain the books of accounts or other documents as directed under sub-section (1), the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees five for each day of delay.
(2) Where an assessee wilfully fails to maintain the books of accounts or other documents as directed under sub-section (1), the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees five for each day of delay.