Duties of warehouseman to keep records and accounts of warehouse business
Section 8 of the Warehousing (Development and Regulation) Act, 2007 deals with duties of warehouseman to keep records and accounts of warehouse business. Every warehouseman shall keep in a place of safety a complete and accurate set of records and accounts of all transactions pertaining to the operation of a warehouse including records and accounts of all goods received in the warehouse and withdrawn there from, of all un issued receipts in his posse The Act came into force on 25 Oct 2010.
(1) Every warehouseman shall keep in a place of safety a complete and accurate set of records and accounts of all transactions pertaining to the operation of a warehouse including records and accounts of all goods received in the warehouse and withdrawn there from, of all un issued receipts in his possession, of all receipts issued, returned to, or cancelled, by him.
(2) Subject to the provisions of sub-section (1), the warehouseman shall keep all the records and accounts of the warehouse business in numerical sequence separate and distinct from the records and accounts of any other business in such form and in such manner and for such period as the Authority may, by regulations, specify.
(3) The warehouseman shall make available to the Authority for inspection the records and accounts of the warehouse business at any time as may be desired by the Authority.
Section 8, The Warehousing (Development and Regulation) Act, 2007 (Act 37 of 2007).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Questions about Section 8
What does Section 8 of the Warehousing (Development and Regulation) Act deal with?
Section 8 of the Warehousing (Development and Regulation) Act is headed "Duties of warehouseman to keep records and accounts of warehouse business". Every warehouseman shall keep in a place of safety a complete and accurate set of records and accounts of all transactions pertaining to the operation of a warehouse including records and accounts of all goods received in the warehouse and withdrawn there from, of all un issued receipts in his posse
How do I find court cases under Section 8 of the Warehousing (Development and Regulation) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Warehousing (Development and Regulation) Act 8, section 8 Warehousing (Development and Regulation) Act, section 8 of the Warehousing (Development and Regulation) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 8 of the Warehousing (Development and Regulation) Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 8 of the Warehousing (Development and Regulation) Act come into force?
Section 8 of the Warehousing (Development and Regulation) Act, cited as Warehousing (Development and Regulation) Act 8, came into force on 25 Oct 2010, having been enacted on 19 Sep 2007. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.