(1)Unless otherwise ordered by the Excise Commissioner in any particular case, regular and accurate accounts shall be maintained by all persons holding licences for the manufacture or vend of any intoxicant and by manufacturing chemists, licensed to use in the manufacture of drugs, medicines or chemicals, rectified spirit manufactured in India, in such form as may be prescribed by the Excise Commissioner from time to time except by persons holding licences for the home brewing of pachwai.
