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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Account maintenance for notified goods requires detailed contemporaneous records and serialised documentation for each transaction.</h1> Every acquisition or disposal of notified goods must be recorded with the following particulars: name of the goods; name and full business address of the counterparty; serial number of the accompanying voucher or memorandum; particulars as specified in rule 9; and the time and date of acquisition or parting with the goods. These particulars must be entered in a register, or in duplicate sale or disposal memos, with pages consecutively serial numbered and entries made immediately after each transaction.

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