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Section 142
<br> to keep records of production or transactions
A person who has obtained a license to produce or trade in explosives shall keep a separate record of each explosive produced or traded each time he manufactures, manufactures, prepares or trades in such substances.
(2) In addition to other things, the following details should be disclosed in the record as per sub-section (1):-
(a) What explosives, in what quantities, have been produced, prepared or manufactured,
(b) If explosives were traded, for what purpose was the trade done,
(c) If the explosives were sold and distributed, to whom and for what purpose, how much quantity was sold and distributed.
(3) The records kept according to sub-section (1) shall be made available by the person dealing in explosive substances to the authority authorized to control or administer explosive substances, the investigating or prosecuting officer or the court when requested.
(4) A person who commits or causes to act contrary to this section shall be punished with imprisonment for a term which may extend to three months or with a fine which may extend to five thousand rupees or with both.