5. Removal of salt from factory.- Save as otherwise provided no salt shall be removed from any salt factory, whether for the consumption or for manufacture of any other commodity, unless the cess due thereon has been paid in advance. ‘Provided that a manufacturer shall maintain a Personal Ledger Account (PLA) in Form-G and debit day-to-day cess charges on the consignments removed and shall furnish a monthly cess account in Form-H along with extract copy of the Personal Ledger Account, Invoices and Bills to the Salt Officer. Provided further that the said manufacturer may open an "Account current" with the Salt Officer and keep in such account, at all times, an amount sufficient in the opinion of the Commissioner to cover the amount of cess leviable on salt intended to be removed from the place of manufacture or storage during a period of fifteen days; the account current being settled by the Salt Officer at intervals not exceeding one month; Provided also that the Salt Officer shall scrutinize the monthly cess account in respect of the said manufacturer and make necessary entries in his record’; | 