Section 892(7) in Rules under the United Provinces Excise Act, 1910
(7)He shall not cancel, obliterate or alter any entry in the book, or make therein any entry which is untrue in any respect. Should it be necessary to correct any entry a line shall be drawn through the incorrect entry in such a manner as to leave it distinctly visible, and the amended entry shall be inserted above it; every correction shall be initialled by the person making it at the time.
