Section 8(4) in The M.P. Tendu Patta (Vyapar Viniyaman) Niyamavali, 1966
(4)Every registered manufacturer of bidis and/or exporter of tendu leaves shall maintain a register of accounts of tendu leaves in Form I. He shall submit to the Divisional Forest Officer two returns of stock in Form J one on the 31st March and the other on the 30th September each year.
