Section 61 in Rules under the United Provinces Excise Act, 1910
61.
The Collector is expected to inspect the progress of Excise demands and collections at headquarters and at tahsils from time to time. He should carefully scrutinize the quarterly statements of consumption and crime, and if he finds that enough attention is not being paid to case work either by the Police or Excise Staff, he should take steps to have the defect remedied. He should inspect distilleries and bonded warehouses at least once a year. He should also examine the District Excise Note Book (Paragraph 205) at least once a year and record therein any observations which he deems necessary or useful.
