Section 6

keep such books of account in respect of such lottery as may be prescribed and shall enter therein true and regular accounts of all moneys received by him in respect of the lottery and all costs, charges and expenses incurred by him in the promotion of the lottery;

if required to do so by the Commissioner by notice in writing, produce for examination within such time as may be specified in the notice, the books of account referred to in paragraph (a) and any vouchers and other documents relating to such lottery and shall, at all reasonable times, give all necessary facilities to any person appointed in that behalf by the Commissioner to inspect and audit the books; and

within 14 days of the date upon which the winners of prizes in any such lottery are determined, prepare a completed account in respect of the lottery showing the total amount raised thereby, the amount of the prizes paid and the costs, charges and expenses incurred by the promoter in the promotion and conduct of the lottery, and the manner of disposal of the proceeds of the lottery remaining after all such disbursements as aforesaid:Provided that the Commissioner may in any case or class of cases, as he thinks fit, extend the time within which the account shall be delivered.