(5)If for reasons to be recoded in writing, the authority is not satisfied that the applicant requires the book of forms in such numbers as he has applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the applicant :Provided that the new forms shall not be issued to a registered dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the authority.
