Section 194 in Rules under the United Provinces Excise Act, 1910
194. Procedure.
- The Collector shall in the first instance estimate the normal monthly expenditure that he will have to incur on advances to Excise Inspectors and Police Officers for the detection of cases or on real rewards sanctioned in cases under the Excise Act and the Dangerous Drugs Act and then prepare an advance bill equal to that amount for presentation to the treasury. The Collector will cash the bill and pay the amount required by each Excise Inspector and Police Official. The Excise Inspector and the Police Official should each send to the Collector at the end of the month a detailed bill of charges actually incurred by him and the cash balance left in hand, together with the estimate of his requirement for the ensuing month. The District Excise Officer will examine the accounts and after scrutiny will prepare a consolidated detailed contingent bill. In this bill when the expenditure is of a confidential nature, the necessary certificate should be given without details. It should, however, be distinctly understood that unspent balances of advance should not be carried over from one month to another and that no second advance is admissible until the first advance is completely accounted for by the presentation of an adjusting bill and by refund of the unspent balance, if any.
