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Rule 13A
—<br> to be recorded
The licensee shall keep records of the following documents and details for the purposes of the Act and these regulations:-
(a) A cigarette manufacturing licensee shall comply with Schedule- 4, 5, 6, 7, 8, 9 and 9A. The following accounts and their details,
(b) Liquor, spirit, khodo and wine producer licensee shall maintain accounts, accounts and their details as per Schedule – 4, 9A, 10, 11 and 12,
(c) All licensees who are required to declare excise duty details in Schedule-4c. and 4h. Purchase and Sale Accounts as under,
(d) Bills issued and received by him,
(e) Records relating to business, accounting, cash receipts and payments,
(f) All documents relating to imports and exports carried out by him,
(g) Other documents prescribed by the Department.
(2) Notwithstanding anything contained in sub-rule (1), the department may prescribe that additional records should be kept for any industry or specific business.
(3) The licensee may keep the records required to be kept according to this rule with the permission of the department in a computer or other similar mechanical system in the manner prescribed by the department.
(4) According to this rule, the excise officer may view the record kept by the licensee at any time during business hours or during office hours.
(5) According to sub-rule (4), it shall be the duty of the licensee to provide the documents and details requested by the excise officer in connection with checking the records and to arrange the staff for the necessary assistance.
(a) A cigarette manufacturing licensee shall comply with Schedule- 4, 5, 6, 7, 8, 9 and 9A. The following accounts and their details,
(b) Liquor, spirit, khodo and wine producer licensee shall maintain accounts, accounts and their details as per Schedule – 4, 9A, 10, 11 and 12,
(c) All licensees who are required to declare excise duty details in Schedule-4c. and 4h. Purchase and Sale Accounts as under,
(d) Bills issued and received by him,
(e) Records relating to business, accounting, cash receipts and payments,
(f) All documents relating to imports and exports carried out by him,
(g) Other documents prescribed by the Department.
(2) Notwithstanding anything contained in sub-rule (1), the department may prescribe that additional records should be kept for any industry or specific business.
(3) The licensee may keep the records required to be kept according to this rule with the permission of the department in a computer or other similar mechanical system in the manner prescribed by the department.
(4) According to this rule, the excise officer may view the record kept by the licensee at any time during business hours or during office hours.
(5) According to sub-rule (4), it shall be the duty of the licensee to provide the documents and details requested by the excise officer in connection with checking the records and to arrange the staff for the necessary assistance.