32.     Records to be maintained by cold storage plants:

          1)      Every owner or other person in charge of a cold storage in the State shall keep and maintain a true and correct account in the register in Form 520 showing the stocks of goods entrusted for storage.

          Explanation: ‘Cold Storage’ means an air-conditioned building in which low temperature is maintained to preserve the quality of the goods stored.

          2)      Every such person shall file a detailed statement in Form 515 relating to the goods stored by persons other than Registered dealers and farmers before the Commercial Tax Officer, having jurisdiction over the cold storage on or before the fifteenth of every month showing the name and quantity of goods received for storage during the previous month.

          3)      Every such person shall also obtain and keep on record a certificate issued by the Village Secretary to the effect that the farmer who has stored his produce in the cold storage is a genuine farmer and that the produce is from his own land or in the land taken by him on lease.  On each of such certificates, every such persons shall note the serial number of the relevant entry in the register in Form 520 immediately after making entries in the said register.

          4)      The Commercial Tax Officer having jurisdiction over the cold storage or any other officer authorized by the concerned Deputy Commissioner shall have powers of inspection of Cold Storages.