Section 17. Maintenance of accounts and furnishing of returns, etc

Every occupier of a sugar factory[or a khandsari sugar manufacturing unit] and every person to whom 28[molasses is [sold] or supplied] by such occupier shall be bound- (a) to maintain such registers, records, instruments and reagents as may be prescribed; (b) to furnish all such information and returns relating to the production and disposal of molasses in such manner, to such persons and by such dates as may, by order, be prescribed by the Controller; (c) to produce, on demand by an Excise Officer not below the rank of a SubInspector (Excise), registers, records, documents instruments and chemical reagents which he is required to maintain under the provisions of this Act or the rules or orders made thereunder