3. Maintenance of accounts.—

(1) Every proprietor shall maintain,—

(a) information of residential accommodation and tariff therefor in respect of his hotel, in Form 1;

(b) daily account of occupation of residential accommodation in his hotel and collection of tax therefor, in Form 2; and

(c) monthly abstract of collection and remittance of tax in Form 3.

(2) The hotelier shall maintain a separate bound register far each of the Forms and shall get each of the pages of such registers serially numbered, sealed and certified by the Commissioner or any officer duly authorised by him in this behalf.

(3) Every tobacconist shall maintain a true and complete account supply tobacco made by him and of the tobacco supplied to or obtained by him.

(4) Every textile trader shall maintain a true and complete account of supply of textiles made by him and of the textile supplied to or obtained by him