Section 24(2)(c) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(c)imposing on [-] [See Punjab Act 10 of 1974.] dealers keeping the duty of furnishing returns and of keeping records and registers of stocks and daily sales, prescribing forms for such returns, and registers of stocks and daily sales and the particulars to be contained therein, respectively, and the manner in which the same are to be verified and all such other conditions thereof as may be necessary and prescribing a period within which such returns must be submitted;