Section 4 in Specified Goods (Prevention of Illegal Export) Rules, 1969
4. Form, etc., of accounts to be maintained under Section 11-L.
(1)The accounts required to be maintained under Section 11-L shall contain the following particulars in respect of each acquisition, sale or disposal of the specified goods;(i)name of the specified goods;(ii)name and full business address of the person from whom the specified goods have been acquired or in whose favour the specified goods have been parted with;(iii)net weight of the specified goods;[* * *] [Substituted Rule (iv), Proviso omitted by Notification No. 31.90 Custom (N.T), dated 8th June, 1990.]Weight of each bar of piece Number of bars or pieces. Marks and numbers;(v)time and date of acquisition, or parting with, of the specified goods.(2)At the end of each day, the person concerned shall total the acquisitions, sales and disposals of the specified goods and enter the closing balance in the accounts.(3)All particulars referred to in this rule shall be entered in a register Provided that particulars in respect of each sale or disposal of specified goods may be entered in a book of sale or disposal memos, in duplicate.(4)The pages of register and the book of sale or disposal memos.; shall have consecutive serial numbers stamped thereon and the entries in respect of each acquisition, sale or disposal shall be made immediately after the acquisition, sale or disposal, as the case may be.
