Cap. 13 Art. 21Formalities to be observed in the keeping of trade books.

(1) All books which traders are required to keep, with the exception of the waste-book, shall be numbered and kept, by order of date, without blanks or marginal notes.

(2) Whenever it shall be necessary to make any cancellation, this shall be made in such a manner as to leave the cancelled words legible.

(3) The provisions of this article shall not apply to such books as were already in use before the first day of January nineteen hundred and twenty-eight.