Section 5(2)(l) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(l)Particulars of the quantity and strength of every consignment of specially denatured spirit must be entered in a book on the day of receipt. All transactions shall be correctly entered from day-to-day in the same book and a correct balance struck after each day's withdrawals from stock. The book shall be accessible to the Officers of the Excise Department not below the rank of an Inspector who visits the premises and every pass which accompanied the spirit received shall be retained and delivered to the Officer who next visits the premises.