Maintenance of books of accounts may be centralized at the principal place for auction-related warehouses, subject to notification and ITC conditions. Principals and auctioneers must declare warehouses used for storing auctioned tea, coffee, rubber and similar goods as additional places of business. While they are generally required to maintain books of accounts at each additional place, they may maintain those books at their principal place of business if maintaining them at each warehouse causes difficulties, provided they inform the jurisdictional proper officer in writing. Records maintained centrally are subject to all other statutory conditions, and eligibility to claim input tax credit depends on compliance with the Act and rules.