74. Conditions for requiring a dealer or class of dealers to maintain accounts in different forms and mariner.

(i) By issue of a notice in Form 59 to such dealer, direct him; or
(ii) By issue of a notification under sub-section (2) of Section 42 direct such class of dealers, to maintain accounts in form appended to the notice/notification after the expiry of the month following that in which such notice/notification is issued.
[74A. Establishment of Check Posts and Barriers.