Section 245(2) in Rules under the United Provinces Excise Act, 1910
(2)A Guard book of circular and orders of general importance, duly indexed in the prescribed form will be maintained in the office of Assistant Excise Commissioners and Excise Inspectors. Another Guard Book containing circulars and orders of lesser importance will also be maintained separately. General circulars received by the staff should be checked up against the quarterly list of General Circulars published in the Excise Supplement to the Criminal Intelligence Gazette and copy asked for any case it is not received.