(1) True and correct accounts of the transactions in the shop for every day shall be maintained at every shop in Forms III, IV, V, VI, VII, VIII and IX in ink. The accounts for the day shall be closed before the commencement of business on the next day.
(2) The District Manager of the Corporation shall submit such return and furnish such information or particulars as may be required by the Commissioner of Prohibition and Excise, Collector or the Assistant Commissioner / Deputy Commissioner and also by such Officer of the Excise Department authorised in his / her behalf.
(3) Copies of the indents, bills, invoices, permits relating to the purchase or sale of liquor shall be produced for inspection or check by the Collector, Assistant Commissioner / Deputy Commissioner or any other inspecting authority authorised in this behalf whenever required and shall be handed over to such Officer or authority after obtaining a receipt.