Section 11: Prescribed authority may direct keeping of accounts.

(1) If the accounts, records or books kept by any importer or distributor are in the opinion of the prescribed authority inadequate for the purpose of, complying with any requirements of the prescribed authority under section 6 or section 7 of this Act, the prescribed authority may by notice in writing direct that such person shall keep accounts, books and records in such form as he may by the said notice specify relating to the matters in respect of which information may be required.
(2) An appeal shall lie from any direction of the prescribed authority under this section to the High Court.
(3) On hearing such appeal, the court may, confirm or modify such direction and any decision.
(4) The Chief Judge of a State may make rules prescribing the procedure to be followed in the conduct of appeals under this section.