Maintenance of records and submission of returns, etc.

(1) The controller may by an order made in writing direct the dealers, manufacturers/ importers, and pool handling agencies:- a. to maintain such books of accounts, records, etc. relating to their business in Form 'N'. 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. (2) Where a person holds certificates of registration for retail sale and wholesale sale of fertilisers, he shall maintain separate books of accounts for these two types of sales made by him. (3) Where a State Government, a manufacturer, an importer and a pool handling agency holds valid certificates of registration for sale of fertilisers in, wholesale or retail or both and also for sale for industrial use, he shall maintain separate books of accounts for these two or three types of sales made by him. (4) Every importer shall inform the Director of Agriculture of the State in which he intends to discharge the imported fertilizer, under intimation to the Central Government, before the import is made or within a period of fifteen days after an indent for import is placed, the following details, namely :- i. name of fertiliser ii. name of country of import. iii. name of manufacturer. iv. quantity to be imported v. date of arrival of the consignment. vi. name of the discharge port. vii. other information