15. [ Issuing cash or credit memo and maintenance of register, books of accounts and records. [Substituted by G.S.R. 548(E), dated 12.9.2006, for R. 15 (w.e.f. 12.9.2006). ]
(1)All sales of insecticides shall be made by a bill or cash memo or credit memo in the form prescribed under any law.(2)All sales of insecticides made to a licensed manufacturer (formulator or packer), stockist, distributor, dealer, retailer or to a bulk consumer shall be entered insecticide wise, in a register in [Form XII] and a State wise monthly return of all sales to actual consumers shall be sent to the licensing officer, in Form XIV within 15 days from the close of the relevant month.(3)Every importer or manufacturer of insecticide shall maintain a stock register in Form XV for technical grade insecticides and in [Form XV] [Substituted by Notification No. G.S.R. 840(E), dated 5.11.2015 (w.e.f. 30.10.1971).] for formulated insecticides.(4)Every manufacturer or importer shall maintain a book of accounts and register of such sale, manufacture or import of technical Grade Insecticide and formulated Insecticide and submit the monthly statement or return to the licensing officer, in [Form XV and XVI] [Substituted 'Forms XV-A and XVI-A' by Notification No. G.S.R. 840(E), dated 5.11.2015 (w.e.f. 30.10.1971).] respectively within 15 days from the closing of the month.(5)Without prejudice to the provisions of sub-rules (1) and (4), the Central Government or the State Government or any other person authorised by the Central Government or the State Government,as the case may be, may, by notice in writing require any importer or manufacturer or any other person dealing in insecticides to furnish within the time specified in the notice, such registers, books of accounts, records, documents or other such information with respect to any insecticides or any batch thereof, including the particulars of all persons to whom it has been sold or distributed, as it may consider necessary.]
