(1) Such establishment as is necessary to cope with the work of supervision shall be employed by the Commissioner in the licensed premises of RL 3 or RL 4 licence holders whose annual quota exceeds fifty thousand litres. The cost of such establishment including pay, leave salary, pensionary contribution, etc., shall be payable by the licence holder in advance. The licence holder shall observe such procedure as may be specified by the Commissioner in this regard for making payment of the cost of establishment to Government. The Excise Supervisory Staff unless otherwise so directed by the Commissioner, shall work under the supervision of and correspond with the Commissioner.
(2) All the transactions in the bonded spirit store, shall be conducted only in the presence of Bonded Manufactory Officer appointed by the Government of Tamil Nadu. The cost of the Bonded Manufactory Officer and the allied staff employed including leave salary and pension contribution, shall be payable by the licence holder in advance in the first week of every month as per countersigned challan to be obtained from such officer. The rate at which the cost of establishment is to be paid by the licence holder shall be fixed by the Commissioner from time to time and intimated to the licence holder in writing. If the licence holder, fails to remit the cost of establishment in the first week, the licensing authority may take action for cancellation of licence in the manner prescribed in rule 19 of these rules and when the licence is cancelled the staff shall be withdrawn.