(1) The Officers of the Transport Department appointed for the purpose of the Act shall maintain proper accounts of registration, amendment and cancellation of Enrolment Certificates, levy of tax, imposition of interest and penalty, collection and recovery of tax, deposit of the tax into Government treasury and matters incidental and ancillary thereto.

(2) The said Officers shall maintain registers in Form XV-A, XV-B and XV-C. A copy each of the extracts of these registers shall be submitted to the Commissioner within fifteen days from the end of each month.