Section 3(6)(a) in The Manipur Cooking Gas (Licensing and Control) Order, 1986
(a)Every dealer shall maintain true and correct accounts of purchase, sale and storage of cooking gas at his business premises, to be written upon in ink at the end of each day in the proforma of the oil companies showing :-(i)the opening stock of the day filled, empty and defective cylinders,(ii)the quantity received during the day filled, empty and defective cylinders,(iii)the quantity sold, delivered or otherwise disposed of during the day filled empty and defective cylinders,(iv)the closing stock of the day-filled empty and defective cylinders,(v)such other particulars as the State Government may, be order in writing specify.