Recordkeeping obligations for specified goods require detailed transactional particulars, daily closing balances, and consecutively numbered registers. Obligation to maintain detailed accounts for specified goods requires recording, for each acquisition, sale or disposal, the name of the goods, the counterparty's name and full business address, the net weight and the time and date of the transaction. All particulars must be entered in a register or in duplicate sale or disposal memos; entries must be made immediately after the transaction. At the end of each day the person shall total that day's acquisitions, sales and disposals and enter the closing balance. Registers and memo books must have consecutively stamped serial page numbers.
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Recordkeeping obligations for specified goods require detailed transactional particulars, daily closing balances, and consecutively numbered registers.
Obligation to maintain detailed accounts for specified goods requires recording, for each acquisition, sale or disposal, the name of the goods, the counterparty's name and full business address, the net weight and the time and date of the transaction. All particulars must be entered in a register or in duplicate sale or disposal memos; entries must be made immediately after the transaction. At the end of each day the person shall total that day's acquisitions, sales and disposals and enter the closing balance. Registers and memo books must have consecutively stamped serial page numbers.
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