Section 46 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
46. Accounts to be kept.
(1)Manufacturers shall keep regular account in the forms prescribed by the Commissioner and such accounts shall at all times, be open for inspection by the inspecting officer or by any other officer of the Excise Department authorized in this behalf by the Commissioner.(2)Spirits in the distillery shall at all time be open to gauging and proof by any of the officers referred to in sub-rule (1).
