- (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.

(ii) The licensee shall maintain a daily account book for stock and sale of intoxicants.

(iii) Such accounts shall be written up as soon as the transactions for each day have been closed;

(iv) The wholesale and retail sale licensee of foreign liquor shall maintain the stock and sale register in such a manner in which name, size and batch number of IMFL should be written;

(v) The licensees must produce the registers on demand, by an Excise Officer not below the rank of Inspector.