Section 8(xvii) in Bihar Spiced Country Spirit (Manufacture and Sale) Rules, 1976
(xvii)[ The licensee shall maintain correct accounts of all transactions in the warehouse. These accounts shall remain in the custody of the Excise Officer-in-Charge, who shall check them at the end of the day. The licensee shall be liable to pay duty at the rate prescribed for storage of spiced country spirit in paragraph IX A of Notification No. 470-F, dated the 15th January, 1919 on all shortages of spiced country spirit not accounted for to the full satisfaction of the Commissioner of Excise: [Rules 8(xi), (xii) & (xvii) Substituted by S.O. 22 dated 3.3.1991.]
