Section 101A(1)(ii) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(ii)correctly keep such account or register in the manner required and shall not cancel, obliterate or alter any entry therein, except for correction of any errors, with the sanction and in the presence of the proper officer or the officer-in-charge, as the case may be, and shall not make any entry thereof which is untrue in any particulars;