(a)Sub-divisional Officers are in subordination to the Deputy Commissioner, responsible for the Excise administration of their sub-divisions and for the working of the sub-divisional excise offices. They may, however, with the special or general sanction of the Deputy Commissioner place officers not below the rank of Extra Assistant Commissioner in-charge of the routine duties of the offices, and spirit warehouses in absence of Excise Officer. They are required unless otherwise directed by the State Government make personally the annual settlement of Excise shops within their sub-divisions and to inspect at least once a year the sub-divisional excise office and warehouses of all descriptions within their charges. Copies of the inspection notes will be forwarded to the Deputy Commissioner, who, after taking such action as may be necessary, will transmit them to the Excise Commissioner. In the course of their tours they should, as per as possible, inspect Excise shops. They are required to maintain a close interest in all Excise question, more specially in their relation to ordinary economic conditions, and are responsible for punctual collection of the Excise revenue. They should pay particular attention to question relating to the number of location of Excise shops.(b)They will exercise direct control over the work of the Sub-divisional excise staff, though they should bring to the notice to the Deputy Commissioner or Superintendent of Excise any good or bad work done by the Excise Officers in their sub-divisions.
