Section 35(1) in The Fertilizer (Control) Order, 1985
(1)The Controller may be an order made in writing direct the dealers, manufacturers, and pool handling agencies -(a)to maintain such books of accounts, records, etc. relating to their business [in Form N] [Substituted by S.O. 261(E), dated 16th April, 1991 (w.e.f. 16th April, 1991).] ; and(b)to submit to such authority, returns and statements in such form and containing such information relating to their business and within such time as may be specified in that order.
