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State of Mizoram - Section

Section 205 in Mizoram Excise Rules, 1983

205. Manner of keeping accounts and realisation of fee due from the licensee.

- A detailed account of demand and collection of the amount due from the licensees (including under canteen system) shall be maintained in the district office in the prescribed form. Immediately after the last day of each month the Excise clerk shall submit the register of accounts to the Superintendent of Excise. Great care shall be taken to ensure the correctness of the figures of issues and the amount due from the licensees. The Superintendent of Excise shall, as soon as possible, after the 1st week of such month, examine the accounts and certify the correctness of the same and take immediate action for the prompt realisation of the dues if not paid by the 7th of the month.