Section 90: Records and returns

90. Records and returns (1) A person carrying on the business of operating public service vehicles or goods vehicles shall— (a) keep such accounts and records in relation to his business; and (b) make such financial and statistical returns to such persons and in such manner and at such times as may be prescribed. (2) The owner of a public service vehicle or goods vehicle shall, at the request of the Authority, produce for inspection all accounts or records kept under subsection (1). (3) Any person who fails to comply with this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 250 rupees and, in the case of a continuing offence, to a fine not exceeding 500 rupees for every day during which the offence continues.