Section 73(6)(a) in Instructions Relating to Liquor
(a)Accounts. - The licensee shall pay into the treasury or sub-treasury the duty, cost price and vend fee (less rebate, if any), within the first week of each month for the quantity of spirit issued to him in the previous month. The challan shall be prepared in triplicate. One copy will be kept by the treasury and the two remaining copies after completion shall be presented by the licence-holder or his agent to the officer-in-charge of Excise at the district or sub-divisional headquarters who will return one copy to the presenter and retain the other copy in his office for necessary entries in the register concerned.