(1) A registered dealer issuing declaration in Form 12B under rule 30S shall maintain a register in such form as referred to in Form 17C.

(2) The register in Form 17C referred to in sub-rule (1) containing up-to-date account of declaration forms together with the counterfoils of the used declaration forms shall be kept at his place of business and be made available at all reasonable time for inspection by the Commissioner, or the Special Commissioner, or the Additional Commissioner, or any person, other than Patrolman, appointed under sub-section (1) of section 6 to assist the Commissioner."