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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.
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