(4)By lessee-managers. - The holders of licences for the sale of country spirit under the lessee-manager system are required to pay into the treasury the duty and the cost price for the quantity of spirit they require before issue are made from the warehouse but the licence fee is payable in arrears at the beginning of the month in respect of the issue made during the previous month. The challans for the duty and cost price shall be prepared in quadruplicate and dealt with in the same manner as prescribed in sub-paragraph (1) supra. The challans for vend fees shall, however, be prepared in triplicate and dealt with in the same manner as prescribed in sub-paragraph (3) supra.
