Section 48(1) in Andhra Pradesh Excise (Grant of licence of selling by shop and conditions of licence) Rules, 2012
(1)The licensee shall maintain full and day to day accounts of IMFL and FL received and disposed of in Form R-l the pages of which are machine numbered serially. He shall also maintain such other returns as may be required by the Commissioner of Prohibition and Excise, and he shall, for each month, send monthly statements and returns before the 5th of the following months in the forms as may be fixed by the Commissioner to the Prohibition and Excise! Superintendent and local Prohibition and Excise Inspector. All registers should be got authenticated before use by the Prohibition and Excise Superintendent. Progressive usage of information technology shall be done as directed by the Commissioner of Prohibition and Excise.
