- 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.

(i) For the spirit received in the spirit store and issued.

(ii) For all the foreign liquor manufactured and issued.

(iii) For the foreign liquor issued for bottling and bottled.

(iv) For all the bottles filled with foreign liquor.

(v) For all colouring and flavouring substances.