Section 151 in Rules under the United Provinces Excise Act, 1910
151. Competent official to be appointed as excise clerk or ahalmad.
(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.(2)It is sometimes found that inaccuracies and mistakes in excise accounts are traceable to the fact that the clerk has been burdened with too many other duties. In his own interest, as he responsible for excise work the District Excise Officer should ask the Collector to transfer extra work of the excise clerk or ahalmad do others in such circumstances. A careful watch for avoiding such conditions must be kept, especially in districts where large excise revenue is at stake or intricate problems are involved.Section XV-Collection, etc. of Excise Revenue(1)Payment of duty
