Section 151(1) in Rules under the United Provinces Excise Act, 1910
(1)The clerk appointed by the Collector to deal with excise work should be an experienced and reliable official. The work is of a nature which calls for more than usual application and intelligence fact which should be borne in mind when appointing the official. An incompetent or unrehable clerk if left unsupervised, may within a short time, cause great confusion in excise accounts and correspondence.
