Section 801(b) in Rules under the United Provinces Excise Act, 1910
(b)On arrival of the spirit at the destination, the Excise Inspector of the district in whose jurisdiction the premises are situated or such other officer as may be authorised by the Collector in this behalf shall examine and verify the contents. The officer after recording the result of his verification on the pass will return it to the officer-in-charge of the distillery who, if he finds that there is an excess transit wastage, will report the case to the Assistant Excise Commissioner under whose charge the distillery lies. The Assistant Excise Commissioner will report the case with the explanation of the distillers and his own views to the Excise Commissioner for orders.
