(1)The distiller shall keep accurate and regular daily accounts showing :(a)quantity and description of materials used,(b)quantity of wash and of spirit manufactured,(c)quantity of wash used,(d)quantity of spirit passed out, and(e)quantity of wash and of spirit in store.(2)The quantity of spirit remaining in stork in each cask, vat or other receptacle shall be shown under Clause (e) Sub-rule (1).(3)Such accounts shall be open at all times to inspection by the officer-in-charge, the Superintendent, the Deputy Commissioner or the Commissioner, or any other Excise Officer authorised for the purpose by the Collector.
