(1)No person not being a [licensed manufacturer or dealer of any excisable article] [Substituted by Amendment Act 11 of 1973.] shall have in his possession any [quantity of such article] [Substituted by Amendment Act 11 of 1973.] in excess of such quantity as the Government may, by notification, prescribe, except under the authority of a permit issued by the Commissioner and in accordance with the conditions, if any, therein.(2)Every dealer or [vendor of any excisable article or foreign liquor] [Substituted by Amendment Act 11 of 1973.] shall maintain a full account of his [transactions in such article or foreign liquor] [Substituted by Amendment Act 11 of 1973.] in the prescribed form.
