27Returns to be provided by persons operating public service vehicles
(1)It shall be the duty of a person carrying on the business of operating public service vehicles to keep such accounts and records in relation thereto and to make to the Secretary of State such financial and statistical returns, and in such manner and at such times, as the Secretary of State may from time to time require.
(2)Subject to section 68(3) of this Act, if a person fails to comply with the requirements of subsection (1) above, he shall be liable on summary conviction to a fine not exceeding £200.
(3)This section shall not apply to the British Railways Board or the London Transport Executive.