Section 135(1)(ii) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(ii)correctly keep such account or register in the manner required and shall not cancel, obliterate, or alter any entry therein, except for correction of any errors, with the sanction and in the presence of the proper officer or the officer-in-charge, as the case may be, and shall not make any entry therein which is untrue in any particulars;