- (i) Unless otherwise ordered by the Excise Commissioner in any particular case, regular and accurate accounts shall be maintained by all persons holding licences for the manufacture and sale of foreign liquor, country spirit and by manufacturing chemists licensed to use in the manufacture of drugs, medicines or chemical, rectified spirit manufactured in India and for denatured spirit. Such registers shall be maintained year to year basis. Here "year " means financial year. On the covers of each register should be written "Financial year..." All registers must be paged and where necessary indexed. The Superintendent of Excise will certify on the first page that the register contains so many pages.