Section 242(2) in Rules under the United Provinces Excise Act, 1910
(2)All estimates for repairs exceeding Rs. 50 in amount and all estimates for petty and minor works and all detailed bills of works done should be submitted to Excise Commissioner's Office in duplicate. One copy of the estimates after being sanctioned will be returned to the Assistant Excise Commissioner concerned and the other will be retained in the Excise Commissioner's Office for inspection for audit purposes by the Audit Department.
