Section 200(3) in Rules under the United Provinces Excise Act, 1910
(3)Tari-(i)Farming system.(ii)Shop-to-shop system.Every page in the register shall be numbered and an alphabetical index of licensees shall be prefixed showing in respect of each, all shops held by him.(c)To be used as ledger. - This register will also be used as a ledger of demands and payments and the following instruction are given for its preparation :
