- The daily accounts of transactions which holders of licences for the sale of any intoxicants are required to keep up shall be maintained in the prescribed forms of accounts books, which may be obtained from sadar and sub-divisional excise offices. The accounts may be kept in English or Assamese as may be most convenient to the vendor.

Indent of forms, account books where to be purchased - Each Superintendent of Excise should submit indent for standardized forms of licences, permits, passes, account books for vendors, and other miscellaneous forms to the Commissioner of Excise within the time prescribed. Emergent indents should also be submitted to him. The forms are issued by the Superintendent of Excise bound up in books as required to the Deputy Superintendent of Excise in sub-divisional head quarters. Account book should be sold to vendors by the Superintendent of Excise at cost price. The forms of licences, permits, passes and receipts for composition money etc will be printed with counterfoil and with the pages numbered.