Section 43 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
43. Accounts.
-- The officer-in-charge shall maintain accounts in the prescribed form and shall take steps to ensure that the licensee also maintains accounts. Separate account shall be written up daily by the officer-in-charge and the licensee or by any person authorized by him and shall be compared and reconciled before the manufactory is closed at the end of the day's transactions.
