(a) There shall be cut or branded or otherwise distinctly marked on each cask or other vessel containing spirit issued from a distillery or warehouse, as well as the number or distinctive mark of the distillery or warehouse, as well as the number of cask or vessel and its capacity, the actual quantity and strength of its contents shall be noted on a ticket affixed to each cask or vessel. Marks other than those specified above shall be obliterated.

(b) If the Excise Commissioner so directs, each such cask or other vessels shall be sealed by the officer-in-charge and a distinct impression of the seal affixed on the pass forwarded to the officer-in-charge of the distillery or the warehouse to which the spirit is to be transported.