Section 68 in Rules under the United Provinces Excise Act, 1910
68. Preventive and detective duties of Tahsildar.
- The Tahsildar is also an excise officer, and in that capacity, is bound to use every means in his power to prevent and detect breaches of the excise law and rules. For this purpose, he is supplied monthly by the Collector's office with a statement in Form G-17 showing the issues of country spirit and drugs to each shop in his tahsil. A systematic examination of these statements should enable him to judge what relation the illicit consumption of country spirit bears to the probable actual demand, and thus to indicate the areas in which there is most reason to suspect illicit practice. Similar vigilance should be maintained with regard to the supply and sale of drugs.,
