(1)Under orders of the Collector, a licensee holding a licence for any duty-paid depot of country spirit in his area of contract may credit into the treasury or sub-treasury money in lump-sum amounts from time to time on account of duty on spirit to be issued from the warehouse and a ledger account shall then be kept by the Collector and by the officer-in-charge of the warehouse from which liquor is issued to the depot.(2)The account shall be dealt with according to Sub-rule (2) of Rule 83 and balanced after each transaction in issue of spirit from the warehouse.
