Section 499(4) in Rules under the United Provinces Excise Act, 1910
(4)Reduction of spirit prohibited accounts to be kept. - Wholesale vendors are not permitted to reduce spirit below the prescribed strength at which it has been issued to them from a warehouse. They shall maintain regular and accurate accounts in the form prescribed in the licence and shall submit a statement in Form C.L. 14 and the total monthly issues of each shop in Form B.W.L. 10 to the Inspector in-charge of the warehouse at the headquarters of the district in which the shops taking issue are situated on the 1st day of each month without fail. The Inspector will follow the procedure that may be laid down for the maintenance of records.
