law: The Warehousing (Development and Regulation) Act, 2007
  8. Duties of
  
  warehouseman to keep records and accounts of warehouse business. -
  1.  Every
  
  warehouseman shall keep in a place of safety a complete and accurate set of
  
  records and accounts of all transactions pertaining to the operation of a
  
  warehouse including records and accounts of all goods received in the warehouse
  
  and withdrawn there from, of all un issued receipts in his possession, of all
  
  receipts issued, returned to, or cancelled, by him.
  2.  Subject
  
  to the provisions of sub-section (1), the warehouseman shall keep all the
  
  records and accounts of the warehouse business in numerical sequence separate
  
  and distinct from the records and accounts of any other business in such form
  
  and in such manner and for such period as the Authority may, by regulations,
  
  specify.
  3.  The
  
  warehouseman shall make available to the Authority for inspection the records
  
  and accounts of the warehouse business at any time as may be desired by the
  
  Authority.