Section 86(14) in The U.P. Narcotic Drugs Rules, 1986
(14)That he shall furnish to the Excise Commissioner, at the end of each quarter ending March 31, June 30, September 30 and December 31, but before the 15th day of the Month following die quarter to which it relates, the figures regarding import, export and the stock of Narcotic Drugs in Form 'B' duly verified and checked by the Excise Inspector of the circle concerned.
