48. Records and returns of the articles deposited. -(1) The dealer, or the Officer in-charge of the police station or unit armoury shall maintain such registers as may be prescribed by the Central Government.
(2) A copy of the entries in the registers relating to the quarters ending on the last day of March, June, September and December, each year, certified as true copy under the signature of the dealer or officer-in-charge of the police station or unit armoury, as the case may be, shall be forwarded to the District Magistrate as early as possible after the expiry of each quarter.
(3) The licensed dealer or the Officer-in-charge of the police station or unit armoury or of any other place specified under rule 46 (3) (ii) where the arms or ammunition are kept, shall submit to the District Magistrate by the 15th December each year, a report showing the particulars of arms as ammunition in their custody which have, or will become liable to forfeiture by the end of that year.
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