Section 187(13) in Rules under the United Provinces Excise Act, 1910
(13)Other petty contingencies and office expenses.The amount allotted to Collectors on account of contract contingencies is intended for expenditure under the sub-heads (5), (7), (11) and (13) only. No expenditure under other sub-heads is to be incurred without the previous sanction of the Excise Commissioner.
