Section 52R(1) in The Narcotic Drugs And Psychotropic Substances Rules, 1985
(1)The designated medical practitioner or the over-all in charge, as the case may be, shall, -(a)register the patients to whom essential narcotic drugs shall be dispensed or sold for medical use only;(b)maintain separate record in Form No. 3E for each patient, which shall be preserved for a minimum period of two years from the date of last entry;(c)maintain record of all receipts and disbursements of essential narcotic drugs in Form No. 3H, which shall be preserved for a minimum period of two years from the date of last entry; and(d)file return for a calendar year on or before the 31st of March of the subsequent year in Form No. 3-I to the Controller of Drugs.