Section 458(2) in Rules under the United Provinces Excise Act, 1910
(2)Inspection by Collectors and District Excise Officer. - Collectors and District Excise Officers should inspect the bonded warehouses in their districts at least once a year, and record the result of their inspection in the inspection book of the warehouse.The Excise Inspector in-charge shall submit a copy of the inspection note to the Excise Commissioner through the Assistant Excise Commissioner.
