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Procedure for Accounts & records maintained by registered person and auctioneer
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.... erased, effaced or overwritten, and * all incorrect entries, otherwise than those of clerical nature, * shall be scored out under attestation and thereafter, the correct entry shall be recorded. * where the registers and other documents are maintained electronically, a log of every entry edited or deleted shall be maintained. Each Volume to be serially numbered [Rule 56(9)] Each volume o....
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.... shall be preserved for the period as provided in section 36 and * shall be where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and * shall be accessible at every related place of business where such accounts and documents are maintained digitally. Back-up of records Proper electronic back-up of ....
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.... coffee, rubber, etc, is clarified as below: (a) For the purpose of auction of tea, coffee, rubber, etc, the principal and the auctioneer may declare the warehouses, where such goods are stored, as their additional place of business. The buyer is also required to disclose such warehouse as his additional place of business if he wants to store the goods purchased through auction in such warehouse....
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....and the auctioneer for the purpose of auction of tea, coffee, rubber etc., or the principal and the auctioneer for the purpose of supply of tea through a private treaty, shall intimate their jurisdictional officer in writing about the maintenance of books of accounts relating to the additional place(s) of business at their principal place of business. (b) Clarification regarding availment of Inp....