Amendment status not verified — confirm the current text below against the official source.
How registers and stock accounts to be maintained .-(1) Where any 1) All person is required by these rules to maintain any register or a stock account apter in respect of goods manufactured or stored by him, he shall- after (f) at the time of making any entry. insert the date when the entry nit of is made; kages (ii) correctly keep such account or register in the manner re- :shall quired and shall not cancel, obliterate, or alter any entry gate therein, except for correction of any errors, with the sanction dze of and in the presence of the proper officer or the officer-in- msed charge, as the case may be, and shall not make any entry t of therein which is untrue in any particulars; inin the usage (iii) keep the account or Register at all times ready for the inspec- ingles tion of the Excise Officers, and shall permit any such officer ethat to inspect it and make any such minute therein or any extract unber therefrom, as the officer thinks fit, and shall, at any time, if demanded. send that minute or extract to that officer. RUl,F;136 60 MEnICINAl.ANDTOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 (2) Any person who fails to enter the required particulars within the time prescribed in the relevant rules. or who fails to keep such account or Regis+er, as the case may be, or to deliver it up to the Excise Officer on demand or who obstructs or hinders such officer in making any minute therein or extract therefrom. or conveys away or conceals it. or destroys or tears out any leaf therefrom, or makes any false entry therein or frauuhdent- ly alters any entry therein, shall be liable to a penalty which may extend to two thousand rupees and all the goods of which due entry has not been made in such account or register shall be liable to confiscation.