Section 1. The owner of every mill shall keep such records and books of account as may be prescribed by any rules under this Act

31. The owner of every mill shall keep such records and books of account as may be prescribed by any rules under this Act. 1. (1) This Act may be called the Cotton Duties Act, 1894. (2) It extends to the whole of British India; and (3) It shall come into force at once. 1. Contravening any rule made under this Act Penalty not exceeding five hundred rupees.