128. Verification of the amount for which different kinds of excise shops are sold or settled money how received.
- Officers presiding at sales of excise shop making settlements thereof should personally verify the total sum for which each class of shops has been sold or settled, and see that the totals as verified in the original lists are entered in the copies submitted to the Excise Commissioner. Officer omitting to do this incur a serious personal responsibility. At the close of each sale-day or settlement the Collector, or Sub-divisional Officer is also required to satisfy himself, by personal communication with the Treasury officer that all amounts due as deposits or security have been paid. As far as possible, sums deposited should be entered in that day's accounts, but when this is not possible amounts paid late are to be kept in sealed bags in the treasury and brought to account the next day.
