Section 5(1)(h) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(h)The licensee shall maintain an up-to-date account of the specially denatured spirit received from the distillery stored in storage tanks, used in the manufacture and the balance left in stock at the end of the day in the Form F.L. 42 and manner prescribed by the Excise Commissioner, Uttar Pradesh.