Section 12 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
12. Production of registration certificate on demand [Section 5 (1)].
- Every person holding a registration certificate or acting under it in accordance with the provisions of sub-rule (1) of Rule 10 or his agent or manager shall produce it when called upon to do so by an officer of the Revenue department not below the rank of a Tahsildar or of the Excise Department not below the rank of an Excise Inspector.
