Section 138(3)(f) in The M.P. Motor Vehicles Rules, 1994
(f)maintain proper record of collection, despatch or delivery of goods, the registration mark of the vehicle in which goods are carried for transport and make the same available for inspection by the Licensing Authority, or by any person duly authorised by it in this behalf and file an annual return in Form M.P.M.V.R.-68 (ART) to the Licensing Authority;