Section 374(1) in Rules under the United Provinces Excise Act, 1910
(1)The statement shall ordinarily be held at the district headquarters. In special cases the Collector may, with the previous sanction of the Excise Commissioner, authorise a Sub-divisional Officer to make the settlement of his sub-division, or of a specified portion thereof, at the headquarters of the sub-division or in the neighbourhood to which the contracts to be settled relate.
