Section 18(6) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(6)If any dealer fails, without good cause (the burden of proof of which shall be upon such dealer) to maintain the record required by sub-rules (1), (2) and (3) or maintain it correctly he shall be punishable with fine which may extend to rupees five hundred only.
