Section 26(1) in Punjab Apartment and Property Regulation Rules, 1995
(1)Every registered promoter shall maintain :-(a)A separate ledger account of each of the allottees of the apartment or plot specifying the name and postal address of the allottees, amount realised from each apartment owner or plot holder;(b)accounts showing the details of expense incurred by him on constructing the buildings or apartments or on development works in the colony with the details thereof in accordance with the provisions of section 9; and(c)a register in Form APR XVI containing the details of plots or apartments sold by him to the allottees, date of the agreement of sale of such plots or apartments, details of the payment of the sale price and date of handing over the possession and execution of the conveyance deed.
