(a)Sub-divisional Officers are in subordination to the Deputy Commissioner, responsible for the Excise administration of their sub-divisions and for the working of the sub-divisional Excise officers. They may, however, with the special or general sanction of the Deputy Commissioner place officers not below the rank of Sub-Deputy Collectors in charge of the routine duties of the offices and ganja warehouses. They are required unless otherwise directed by the Provincial Government to make personally the annual settlements of Excise and opium shops within their sub-divisions and to inspect at least once in each year the Sub-divisional Excise offices and warehouses of all descriptions and ganja golas every half year within their charges. Copies of their inspection notices will be forwarded to the Deputy Commissioner, who after taking such action as may be necessary, will transmit them to the Commissioner of Excise. In the course of their tours they should, as far as possible, inspect Excise and opium shops. They are required to maintain a close interest in all Excise questions, more especially in their relation to ordinary economic conditions, and are responsible for punctual collection of the Excise revenue. They should pay particular attention to questions relating to the number and location of shops.
