(a) keep accounts of manufactured drugs received, used and held in stock by him from time to time, in Form ND/ACI. The accounts shall be clearly and correctly written up daily in books bound, paged and sealed with the seal of the Collector, or any such authority and shall show in each case of purchase, the date of purchase, and the name and the address of the person or firm from whom the purchase was made.
(b) preserve the said account for not less than two years from the date of the last entry in the account book and shall produce them, together with any manufactured drugs that may be in his possession at the time of inspection on demand by the Collector or any other officer duly authorized by him in this behalf.
(c) furnish to the Collector or any other officer duly authorized by him in this behalf, within a week after the end of each calendar year, information regarding the purchase and consumption of manufactured drugs during the preceding year, the stock of manufactured drugs held by him on the last day of the year, in Form ND/ACI for the purpose.