- The register of challans is prescribed for use is sadar offices only. It is a register of challans for all payments made to the treasury on account of Government dues in respect of intoxicants. Such payments should be made and be dealt with in accordance with the following procedures :(a)Separate challans for different Heads of Excise. Separate challans should be used in cases where payments fall under different Heads of Excise or are made by different licensees, but where payments are made by the same licensee, a number of items of the same description may be entered in one challan, the details being specified on the back thereof.(b)No challans for excise payment shall be received in the treasury unless it is checked and signed by the Superintendent of Excise in a District Head quarters and the Deputy Superintendent of Excise in sub-division or the Inspector of Excise when authorized to do so by them. At the end of each day if not possible next day the challan register will be sent to the treasury office for reconciliation in respect of all payments by challans. The figures under each head of receipts should be totaled at the bottom of each page and the total carried forward to the top of the next page till the monthly totals are struck. The challan will have a monthly serial number. Every entry should be carefully verified and initiated by the Excise Superintendent and the Deputy Superintendent of Excise in District and Sub-divisional Sadar Excise office respectively.Returns and Reports
