Section 12(2) in The U.P. Cement Control Order, 1973
(2)Every dealer shall produce such books, accounts and records relating to his business for inspection if and when demanded by the Enforcement Officer. He shall also furnish to the [Licensing Authority/Enforcement Officer] [Substituted by U.P. Cement Control (First Amendment) Order, 1978, dated 13.3.1978.] such periodical returns and in such form as may be required by them.
