Section 242(3) in Rules under the United Provinces Excise Act, 1910
(3)Contractors to whom contracts for petty and minor works are given must be required to enter into agreement under the rules. Assistant Excise Commissioner should certify as at the time of reporting completion of work that it has been carried out according to the agreements. For petty and minor works, a record of monthly expenditure should be maintained in Assistant Excise Commissioner's Office in Form 31 (Paragraph 309 of Financial Handbook, Volume V, Part I)Excise Inspectors concerned should submit immediately after the close of the month statements showing expenditure incurred during the month on such works to the Assistant Excise Commissioner who will after note in their registers, pass on these statements to the Excise Commissioner's Office for note in the provincial register of works.
