Section 19(2) in Executive Instructions Relating to Opium
(2)the invoice number and date of consignment of the chest.A copy of the report should be sent to the Excise Deputy Commissioner.Any foreign substance found in the cake, together with its wrapper, should also be forwarded. Enquiry by the Board of Revenue, United Provinces, in connection with complaints as to the quality of opium is often impossible, unless the number and marks on the chest in which it was found are reported. It is, therefore, necessary that the numbers and marks on all chests, as they are opened from time to time, should be recorded in the prescribed form and the tickets attached to the chests should be preserved until sometime after the opium has been disposed of.
