Section 910 in Rules under the United Provinces Excise Act, 1910
910. Beer on which refund of duty is claimed may be examined.
- (Rule 51). In the case of refunds on beer returned to the brewery of issue, the Collector may require the applicant to produce, in whole or part the beer on which refund of duty is claimed and may have any portion of the beer on which refund is claimed tested, or analysed in any way the thinks fit; and may depute any officer to make any inquiry or examination concerning the said beer which the Collector may consider necessary.
