(a)Every licensee shall maintain the registers, as prescribed or as specified by the Excise Commissioner, for the class of business carried on by him, and on the expiry of his licence, shall make them over to the Deputy Commissioner or some other excise officer empowered by him in this behalf under a valid receipt. The licensee shall mainta in and submit all the prescribed returns punctually and maintain true accounts of transaction from day to day in ink. He shall enter all the figures in English numerals and other particulars in Hindi, English, Gurumukhi or Urdu characters unless the Deputy Commissioner, by special order noted on the licence, permits the use of other numerals or characters;