Section 12(1) in The U.P. Cement Control Order, 1973
(1)Every [Licensed Dealer] [Substituted by U.P. Cement Control (First Amendment) Order, 1978, dated 13.3.1978.] shall maintain account books and records pertaining to his business according to the orders of the [Licensing Authority] [Substituted by U.P. Cement Control (First Amendment) Order, 1978, dated 13.3.1978.] and keep them posted up to date and shall on being so required, furnish such information relating thereto to the Enforcement Officer as may be required by him.
