Section 221 in Rules under the United Provinces Excise Act, 1910
221. Destruction and retention of records.
- Except where provision is made for permanent detention of a record the records mentioned in Appendix F shall be destroyed after the expiration of the period specified against each, computed from April 1 and January 1 (in case of records of common nature with other departments), next following the date of the record, provided that the Collector may at his discretion direct the retention for a longer period or permanently of any record which he may consider likely to be useful in the future.
