Section 70(1) in The Maharashtra Narcotic Drags and Psychotropic Substances Rules, 1985
(1)keep accounts of manufactured drugs received, used and held in stock by him from time to time, in the form prescribed by the Licensing Authority. The accounts shall be plainly and correctly written up daily in books bound, paged and sealed with the seal of the Licensing Authority and shall show in each case of purchase, the date of purchase and the name and address of the person or firm from whom the purchase was made;
