Section 8(1) in The Warehousing (Development And Regulation) Act, 2007
(1)Every warehouseman shall keep in a place of safety a complete and accurate set of records and accounts of alltransactions pertaining to the operation of a warehouse including records and accounts of all goods received in the warehouse and withdrawn there from, of all un issued receipts in his possession, of all receipts issued, returned to, or cancelled, by him.
