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State of Assam - Section

Section 490 in The Assam Excise Rules, 2016

490. Access to some record and prohibition of erasures.

- The Licensee or his authorized agent 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 of 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 shall be made after orders have been received, in red ink and shall be initialed and dated by the officer-in-charge and also by the licensee or his authorized agent. Erasures in all warehouse registers are absolutely forbidden.