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State of Assam - Section

Section 123 in Assam Excise Rules, 1945

123. Contractor to have access to vat receipt and issue register.

- The contractor or his authorised agents shall have free access to the Register of Spirits received into, and issued from each vat, and shall be at liberty at once to bring to notice and to appeal in writing to the Collector or to the Excise Commissioner against any entries therein to which he objects. He shall not be allowed subsequently to question any entries to which he has not taken objection within one week of the date of their having been made. If any corrections are necessary, they must be made, after orders have been received, in red ink and must be initialled and dated by the officer-in-charge and also by the contractor, or his authorised agent. Erasures in all warehouses, register are absolutely forbidden.