Section 5(3) in Specified Goods (Prevention of Illegal Export) Rules, 1969
(3)Where the identity and address of the person to whom specified goods are sold or transferred is satisfied on the basis of a certificate referred to in sub-rule (1) (c) or (d), the seller or the transferor, as the case may be, shall record in the accounts of sales maintained under Section 11-L, the serial number and date of the certificate of identity card and full particulars of the authority who has issued the certificate or the identity card, as the case may be.
