26. Records of transactions in arms and ammunition.-(l) Every dealer shall maintain such registers as may be prescribed by the Central Government to show receipts, disposal, balance of stock in hand and daily sales of arms or ammunition of different categories and provide such other information as may be required. (2) Every entry of transactions in such registers shall be made before the close of business hours on the same day and in the case of a sale or transfer, the dealer shall, at the time of the transaction, require the purchaser or transferee, if not known to him, to furnish particulars sufficient for identification, and shall immediately enter the said particulars in the registers.
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