Rule 4 - Form, etc. of accounts to be maintained under section 11L - Specified Goods (Prevention of Illegal Export) Rules, 1969

4. Form, etc. of accounts to be maintained under section 11L. — (1) The accounts required to be maintained under Section 11L shall contain the following particulars in respect of each acquisition, sale or disposal of the specified goods :— (i) name of the specified goods; (ii) name and full business address of the person from whom the specified goods have been acquired or in whose favour the specified goods have been parted with; (iii) net weight of the specified goods; [(iv)----------  (v) time and date of acquisition, or parting with, of the specified goods. (2) At the end of each day, the person concerned shall total the acquisitions, sales and disposals of the specified goods and enter the closing balance in the accounts. (3) All particulars referred to in this rule shall be entered in a register : Provided that particulars in respect of each sale or disposal of specified goods may be entered in a book of sale or disposal memos in duplicate. (4) The pages of the register and the book of sale or disposal memos, shall have consecutive serial numbers stamped thereon and the entries in respect of each acquisition, sale or disposal shall be made immediately after the acquisition, sale or disposal as the case may be.