59. Authentication of Account Books

(1) The authority specified under Rule 62 may, either at the time of conduct of audit or inspection, authenticate any books of account or any other document maintained or kept by the dealer.

(2) The authority referred to sub-rule (1) shall append his signature along with his office seal at one or more places in each of the books, documents or accounts and record a certificate in the opening Form at the open page thereof –

“Certified that this book/document/account contains ..... to ...... pages and I have put my signature along with the official seal at page ..... and ......”

Signature ........................................

Date ............................                                                                                                                             Designation ........................................