(1)All persons holding licences for the sale of excise opium shall maintain, in such form as may, from time to time, be prescribed by the Commissioner, a regular and accurate account of all sales, which must be balanced daily as soon as the shop closes, showing the daily opening balance, the quantities received and sold, and the daily closing balance. They shall check their balance of opium in hand by actual weighment after each day's sales and note in their shop account any difference between the result so ascertained and the balance as calculated in their accounts. Any surplus so found will be at the disposal of the Deputy Commissioner, and the licensees shall not be entitled to any payment, refund or remission therefor.In addition to this account they shall maintain in the forms prescribed by the Commissioner, and accurate record of all sales to consumers showing the name and address of each purchaser, and the amount and date of each sale and such other particulars as may be required from time to time.
