(1)The licensee shall maintain Stock Register, Daily Sale Register, Inspection Book and other Registers in such form and manner as may be specified by the Excise Commissioner from time-to-time.(2)Unless surrendered to the Assistant Commissioner, such record shall be preserved for a period of three years from the close of the licensing period for which the licence was last granted or renewed:Provided that if any case is pending either before the Departmental officers or in the court of law, the record shall be preserved till the final proceedings are over.
