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    <description>Officials must adopt the e-filing module where possible and preserve specified tax and court records both as hard copies and by systematic scanning. Required categories include dealer registration folders, court and sub-judice files, statutory forms, audit and enforcement records, seized documents, legislative amendments and orders, and disclosures relating to dealers. Records are to be kept in safe custody of the concerned ward/branch/office to ensure traceability and availability when required.</description>
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