Section 174 in Rules under the United Provinces Excise Act, 1910
174. Orders on Tahsildar's balance statement.
- On receipt of the Tahsildar's report of outstanding balances the Collector will pass orders as he considers necessary for the realisation of the dues. The Tahsildar and the Excise Inspector should be instructed in each case to personally watch the progress of realisation. Notice should be issued upon the defaulting licensee to pay up the dues by the list of the ensuing month, failing which his shop would be re-sold, and to appear personally before the District Excise Officer immediately.The Excise Inspectors in-charge,Bonded Warehouses should also be informed about licensees so defaulting who will instruct the defaulter or his authorized agent, when either of them turns up for taking issues, first to appear before the District Excise Officer.As a general rule, defaulters should be dealt with promptly. When the default threatens to equal or exceed the advance deposit, the licence should usually be cancelled and the shop re-sold to the best advantage, and proceedings be started immediately after the recovery of deficit, if any, as if it were an arrear of land revenue. The Excise Commissioner will require a full explanation of cases in which arrears have been allowed to accumulate to an amount in excess of the advance deposit.With a view to safeguarding against accumulation of Excise dues over a long period a statement in Form G-40, in duplicate will be submitted to the Excise Commissioner at the close of each financial year by the end of May following the year to which the balance relates, showing particulars of accumulated arrears and action taken for realization. The mode of submission of the statement will be as under :Rural Excise Inspector will submit the statement regarding their respective circles to the City Excise Inspector for preparation of a consolidated statement for the whole district. The latter, after verification from the District Excise Office, will submit the same to the Excise Commissioner through the Assistant Excise Commissioner.
