Dear Mr Kuldeep,
Please refer the Chapter III of the Information Technology Act, 2000
You may visit Laws - Information Technology Act - Section 4
Section 4 States :-
4. Legal recognition of electronic records - Where any law provides that information or any other matter shall be in writing or in the typewritten or printed form, then, notwithstanding anything contained in such law, such requirement shall be deemed to have been satisfied if such information or matter is- (a) rendered or made available in an electronic form; and
(b) accessible so as to be usable for a subsequent reference.
So we can maintain Electronic Muster Roll. Please maintain necessary backup system for electronic data.
Thanks
Prasad