Section 30 of the Act.

Maintenance of Records and submission of returns etc.,-(1)The Controller may be an order made in writing direct the dealer/ manufacturer,-

1. (i) to maintain such books of accounts, records etc, relating to their business in form as may be prescribed, and
2. (ii) 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 this Act.

1. (2) Where a person holds certificate of registration for sale of Bio fertilisers, he shall maintain separate books of Account for the sales made by him.
2. (3) Where the Government or a manufacturer holds a valid certificate of registration for sale of Bio-fertilisers, they shall maintain separate books of accounts for the sales made by them.