Section 205 in Rules under the United Provinces Excise Act, 1910
205. General description.
(a)This is intended to be a permanent record of the principal statistics relating to excise and opium shops, consumption, revenue and to any special circumstances which may effect these from year to year. The note-book is designed for the record of ten complete year, and is to be retained permanently in the Collector's office. Entries will be made in it neatly and legibly. The note-book is to be produced for inspection by the Hon'bie Minister in-charge of Excise, the Divisional Commissioner or the Excise Commissioner when visiting the district. Their remarks, if any, should be entered in the pages headed "Miscellaneous" at the end of the book. Draft notes shall be prepared by the Assistant Excise Commissioner of the charge and submitted to the District Officer concerned before October 2, for approval and entry in the note-book.(b)Part I-Tables. - Part I of the note-book consists of a number of tables in which figures (mostly extracted from the annual returns) will be entered once a year. Instructions for filling of the tables are given in the note-book.Each table is followed by a blank page of pages ruled for notes. It is intended that these pages shall be used to give a brief explanation of any extraordinary fluctuation in the figures, such as, may be due to calamities of season or to changes of system or of the rates of duty, etc. Where the explanation is one which cannot conveniently be given in a brief note a reference should be added to the page of Part II on which a full explanation will be found. It is the duty of the District Excise Officer to see that the entries in these Statistical tables are complete and up-to-date, and of the Collector to assure himself that this has been done.(c)Part II-Notes on matter of importance in District Excise. - Part II consists of blank pages with printed heading for each of the more important excise subjects. The marginal column is intended for a catch-word indicating the subject of the note and for the date of the entry. Only facts actually verified, or believed from inquiry to exist, and of definite importance should be recorded. Ordinarily, inspection notes should not be entered, but results of special inquiries should be briefly recorded under the appropriate headings. In addition to such entries an outgoing District Officer should record any special facts which he considers should be in the knowledge of the successor.(d)All entries in Part II (except entries by inspecting officer) should be made after approval of the Collector has been given. The Assistant Excise Commissioner may suggest entries for the Collector's approval.(e)Entries should be indexed in alphabetical order when made according to the marginal catch-word employed.(f)Excise map. - An excise map of the district should be kept in the notebook and brought up-to-date when necessary.Places in which there are shops or the sale of country spirit shops and hemp drugs should be underlined in red for country spirit shops, blue for hemp drugs shops and green for tari shops.II-Reports(1)Reports on settlement of excise and opium shops
