- The licensee shall maintain accounts correctly in such form as may be prescribed by Excise Commissioner. The account shall remain in the custody of the Excise officer-in-charge for checking them at the end of each day's work viz.
- For the spirit received in the spirit store and issued.
- For all the foreign liquor manufactured and issued.
- For the foreign liquor issued for bottling and bottled.
- For all the bottles filled with foreign liquor.
- For all colouring and flavouring substances.