Section 18(5) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(5)Every dealer shall close the Accounts Register in Form 'C' on the very day of transaction on the close of the day's business.Explanation.-For the purposes of closing Accounts Register in Form 'C' the latest hour for closing the day's business shall be 8 a.m. of the succeeding day.
