Section 17(2) in Punjab Sweets (Manufacture) Rules, 1955
(2)Subject to the provisions hereinafter contained with respect to deferred payment of duty, the following provisions shall have effect with respect to the entry book so to be kept and to the entries to be made therein :-(a)The licensee shall keep the book in some part of the premises at which the manufacture is carried on so that it shall, at all reasonable times, be available for the inspection by any authorised officer and on demand by the said officer shall deliver up the book to him .(b)The licensee shall keep in the book such accounts of the manufacture of sweets at his licenced premises and of sweets received thereat or sent therefrom, as the book in use for the time being shall, enter the particulars of such accounts in the parts and columns provided in such book for the purpose.(c)The licensee shall make the entries required to be made of aforesaid before the expiration of the day on which the materials are used or on which the sweets are received at or removed from the licensed premises and shall at the time of making any entry, insert, the date on which it is made.(d)The licensee shall not score out or obliterate any entry once made in the book nor shall he cancel or alter any such entry except to correct a clerical error.(e)The licensee shall forthwith at the end of each month and together the several items of the quantities so removed as aforesaid on each day in the month and show at the foot of the account in litres, the total quantities for the month and the amount of duty payable in respect of these quantities.(f)Duty on issues shall be calculated according to the strength declared by licensee and verified by the Excise Officer empowered in this behalf by the Collector. In the case of disagreement between the licensee and the Excise Officer the duty shall be calculated according to the strength declared by the Chemical Examiner to Government Punjab. No sweets shall issue unless the strength has been tested and declared.[17A. The licensee shall maintain a register showing the material used and spirit manufactured for fortification of the wines.] [Legislative Supplement Part III dated 25-9-73.]
