Section 135 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
135. How registers and stock accounts to be maintained.
(1)Where any person is required by these rules to maintain any register or a stock account in respect of goods manufactured or stored by him, he shall-(i)at the time of making any entry, insert the date when the entry is made;(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;(iii)keep the account or Register at all times ready for inspection of the Excise Officers, and shall permit any such officer to inspect it and make any such minute therein or any extract there from, as the officer thinks fit, and shall, at any time, if demanded, send that minute or extract to that officer.(2)Any person who fails to enter the required particulars within the time prescribed in the relevant rules, or who falls to keep such account or Register, as the case may be, or to deliver it up to the Excise Officer on demand or who obstructs or hinders such officer in making any minute therein or extract therefrom or conveys away or conceals it, or destroys or tears out any leaf therefrom, or makes any false entry therein or fraudulently alters any entry therein, shall be liable to a penalty which may extend to two thousand rupees and all the goods of which due entry has not been made in such account or register shall be liable to confiscation.
