Section 53 in Mizoram Liquor (Prohibition and Control) Rules, 2014
53. Daily Accounts to be kept by licencee.
- The daily accounts of transactions made by holders of retail and bonded warehouse licences shall be maintained and kept in Prescribed Register-III which may be obtained from the Commissionerate of Excise & Narcotics Department and District offices. These shall be open to inspection by Excise & Narcotics Officers. These shall be preserved for one year after the period covered by the licence and shall be produced when called for by an Excise & Narcotics Officer not below the rank of Sub-Inspector of Excise & Narcotics.
