Section 15(3) in The Maharashtra Narcotic Drags and Psychotropic Substances Rules, 1985
(3)The licensee shall preserve the said accounts, the register of purchasers and passes for not less than one year from the date of the last entry in the account book or the register of purchasers and shall produce them, together with the licence and any poppy straws that may be in his possession at the time, for inspection on demand by the Collector or a Prohibition and Excise Officer, not below the rank of a Sub-Inspector or any other officer deputed by the Collector or authorised officer to inspect the same.
