Section 788 in Rules under the United Provinces Excise Act, 1910
788. Maintenance of account of rectified and denatured spirit and absolute alcohol issued to purchasers.
- The Excise Inspector in-charge, distillery shall maintain an accurate and up-to-date account of issue of rectified and denatured spirits and absolute alcohol made from the distillery in respect of all purchasers in the Form F.L. 29.The register in Form F.L. 29 shall have separate pages allotted for individual purchasers arranged in alphabetical order.The Excise Inspector, distillery while issuing rectified spirit, denatured spirit or absolute alcohol to the purchaser shall see that the issues of such spirit already taken do not exceed the monthly or annual maximum quota, if any, prescribed for the purchaser.A copy of the entry in the above form shall also be made by the Excise Inspector immediately after making issues to the purchaser on the back of the licence or the permit.Any attempt on the part of the licensee or permit-holder to obtain spirit fraudulently in excess of the monthly or the annual quota fixed for him shall make him liable to cancellation of the licence, or permit in addition to the penalties that may be imposed under the Excise and other acts for time being in force.
