- (i) Unless otherwise ordered by the Commissioner in any particular case, regular and accurate accounts shall be maintained by all persons holding licences for manufacturing or vend of any intoxicant, and by manufacturing chemists licensed to use in the manufacture of drugs, medicines or chemicals, rectified spirit manufactured in India.(ii)Such accounts shall be written up as soon as the transactions for each day have been closed and attested by the persons holding licences or permits referred to in sub-rule (i) or their authorised representatives.(iii)The accounts shall be preserved for one year after the period covered by the license and shall be produced when called for by an Excise Officer not below the rank of Sub- Inspector.
