Section 41 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
41. The licensee to maintain proper account, etc.
(1)The licensee shall maintain accounts in proper forms and registers as prescribed in the Appendix to these rules.(2)The licensee shall deliver to the officer-in-charge, by the 5th of each month. a return of transactions of business in respect of the preceding month in Form R.T. 1
