Rule 13. (1) Every importer who is a dealer in Motor Vehicle and who is liable to tax under the Act shall keep and maintain a true and correct account promptly in any of the languages specified in the Eighth Schedule to the Constitution of India, or in English language showing :
(i) the value of Motor Vehicle bought by him ;
(ii) names and addresses of each of the person from whom Motor Vehicles were purchased and supported by a bill or delivery note issued by the seller ; and 
(iii) the descriptive and quantitative particulars of Motor Vehicles. In case they are not bought but received into or a godown of the importer with the names and addresses of the owners supported by necessary vouchers and the circumstances under which they are received or kept. 

(2) An importer not being a dealer shall keep minimum accounts to indicate the details such as purchase value etc., in respect of the entry of Motor Vehicle into local area effected by him.