- (i) Unless otherwise ordered by the Excise Commissioner in any particular case, regular and accurate accounts shall be maintained by all persons holding licences for the manufacture or vend of any intoxicant, and by manufacturing chemists licensed to use in the manufacture of drugs, medicines or chemicals, rectified spirit manufactured in British India, except persons holding licences for the manufacture or sale of fermented tari.(ii)Such accounts shall be written up as soon as the transactions for each day have been closed.(iii)The accounts shall be preserved for one year after the period covered by the licence and shall be produced when called for by an Excise Officer not below the rank of sub-Inspector.
