Section 22(1) in The Rajasthan Intoxicating Spirituous Preparations, Import, Export, Transport, Possession and Sales Rules, 1989
(1)The licensee shall maintain correct account of his daily transaction in form I.S.P. 5 and submit a monthly return in Form I.S.P. 6 to the District Excise Officer concerned:Provided that the Excise Commissioner, in his discretion may relax in full or in part, the provisions for the maintenance of accounts in form I.S.P. 5 in the case of an individual or certain class of licensees.
