Section 100(3) in Rules under the United Provinces Excise Act, 1910
(3)Superintendent of Excise is authorised to issue detailed or special instructions where necessary to the staff subordinate to him and shall watch the progress of the work of the staff under him through their daily diaries, registers and periodical returns as also by local inspections of their work. After scrutiny the diaries shall be forwarded to the Assistant Excise Commissioner of the charge concerned. Copies of inspection notes by the Superintendent of Excise shall also be forwarded to the Assistant Excise Commissioner concerned.
