Section 142
Obligation To Maintain Records Of Production Or Transaction
(1)
A person who has obtained a licence for the production or
transaction of explosives shall, in producing, manufacturing,
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preparing or transacting such explosives, maintain separate records
of every production or transaction of every explosive.
(2) The records referred to in sub-section (1) shall set out,
inter alia, the following matters:
(a) Type, description and quantity of the explosives
produced, prepared or manufactured,
(b) In the case of the transaction of explosives, the
purpose for which such transaction has been made,
(c) In the case of the sale and distribution of explosives,
the purchaser’s name, the purpose, and quantity of,
such sale and distribution.
(3) A person who carries out the transaction of explosives
shall, when so asked, show the records referred to in sub-section (1)
to the competent authority controlling or administering explosives,
the investigating or prosecuting authority or the court.
(4) A person who does, or causes to be done, any act
contrary to this Section shall be liable to imprisonment for a term not
exceeding three months or a fine not exceeding five thousand rupees
or both the sentences.