Section 253(1) in Rules under the United Provinces Excise Act, 1910
(1)Full priced stock-books of Government property should be maintained in the offices of the Excise Commissioner, Uttar Pradesh, and the Assistant Excise Commissioners and by Excise Inspectors in Form P. D. 4 and where necessary a periodical revaluation of each article carried out and entered therein in a separate column added to the form for the purpose if the property is not intended for Government commercial undertaking. These books should ordinarily be maintained at or near the site of the property but the head of the office may at his discretion allow a departure from this principle for special reasons.
