Section 4(13) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(13)The licensee shall maintain the registers prescribed for the business carried on by him and on the expiry of his licence shall make them over to the District Excise Officer of his district under a valid receipt. The licensee shall submit all described returns punctually and maintain the accounts of transactions from day to day in ink.
