Section 116 in Rules under the United Provinces Excise Act, 1910
116. Duty of Excise Inspector in regard to collections and tahsil registers.
- The Excise Inspector is not directly concerned with the collections of the excise revenue but it is his duty to watch collections and to bring to the notice of the Collector or District Excise Officer any neglect of orders or accumulation, oi arrears. For this purpose he is authorized to examine ah registers maintained under the rules at tahsil officers. Tahsildars will direct the official in-charge of the Excise registers to produce them on the application of an Excise Inspector. He should examine these registers at least twice a year and record in his inspection note the result of his examination.
