24. Maintenance of records and submission of returns
.-(1) Every person holding a licence granted under these rules for manufacture, possession, sale, use or transport of explosives shall maintain records in the prescribed forms specified in Part 5 of Schedule V and shall produce such records on demand to an authority specified in rule 128.(2)Stock books in prescribed forms shall be page numbered and certified by any officer authorised under these rules and such records shall be retained for period of three years, unless otherwise directed by an authority.(3)The licensee shall submit quarterly returns of explosives (other than fireworks) manufactured, received, sold or transferred or used or destroyed or imported or exported to the Controller as well as District Magistrate in the form prescribed in Part 5 of Schedule V so as to reach the above authority within tenth day of every succeeding quarter.(4)In case the licensing authority is the District Magistrate, the licensee shall submit quarterly return to such authority.
