Section 21(9) in Punjab Manufactured Drugs Rules, 1959
(9)The licensee shall maintain correct accounts of all transactions [in form D.D. 8] [Added by Punjab Government Gazette Legislative Supplement : Part III dated 4.3.1980.]. Such accounts shall, in respect of each receipt, the source of supply, and the quantity received, and, in respect of each issue the quantity issued, and the name and address of the person to whom it is issued. He shall file in support of his accounts of receipts, the export or transport passes, and in respect of his account of issues, the original prescription on which they have been issued and in the case of issues made otherwise than on a prescription, receipts from the person to whom the issues were made. Such accounts and documents shall be preserved for not less than two years from the date of the last entry in the accounts.
