All entries in each book shall be numbered in a consecutive series, which shall commence and terminate with the year, a fresh series being commenced at the beginning of each year. Uttarakhand Insertion of proviso to section 53.—In section 53 of the Principal Act, the following proviso shall be inserted, namely:--
“Provided that where Book is in electronic form, all entries and numbers in that Book and the Book maintained manually shall be identical.” [Vide Uttarakhand Act 24 of 2014, s. 11]