Section 14(4) in The Delhi Narcotic Drugs Rules, 1985
(4)The licensee shall, on the first day of every quarter, submit a correct quarterly statement, showing the quantity of drugs received by him during the previous quarter, the quantity used in manufacturing of medicinal preparations, the quantity sold by him and the quantity remaining in his possession, to the Collector and the Drugs Controller, Delhi:Provided that if the licensee has been authorised to possess Extracts or Tinctures of Medicinal Opium, or any preparation containing Coacine, such statement of receipt and disposal thereof shall be submitted by the seventh day of each month to the authorities mentioned in this rule.
