Section 20(d) in The M.P. Nationalised Text Books Dealers Registration and Supply Rules, 1963
(d)The dealer shall maintain stock account pertaining to the receipts and sales of Text Books and shall submit such reports and returns as the Superintendent may direct to do so from time to time. The dealer's account books shall at all times be open for inspection by the Superintendent or any other Officer authorised by him in this behalf.
