Section 239(2) in Rules under the United Provinces Excise Act, 1910
(2)All contingent charges of the office of the Superintendents ofExcise, viz. -(i)Office rent,(ii)Hot and cold weather charges,(iii)Pay of inferior servants,(iv)Purchase and repairs of furniture,(v)Binding charges,(vi)Other petty contingencies and office expenses.Contingent charges of the office of the Superintendent of Excise should be met from the funds placed with the Assistant Excise Commissioner In-charge Squads.