Maintenance of books of accounts: principals and auctioneers may keep records at principal place, with written notification and ITC conditions. Principals and auctioneers of tea, coffee, rubber and similar goods must declare warehouses as additional places of business and, while required to keep books at each such place, may maintain records for those additional places at their principal place of business if facing difficulties, provided they notify the jurisdictional proper officer in writing; ITC remains available subject to compliance with other statutory provisions and rules.