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State of Assam - Section

Section 271 in Assam Excise Rules, 1945

271. Manner of keeping accounts under the canteen and lessee-manager systems.

- A detailed account of demand and collection of the amount due from the lessees under the canteen or lessee-manager system shall be maintained in the district or Sub-divisional Excise Office in the prescribed form. Immediately after the last day of each month, the Excise clerk shall submit the register of accounts to the officer-in-charge of Excise. Great case shall be taken to ensure the correctness of the figures of issues and the amount due from the licensees. The Excise Superintendent at Sadar and the sub-divisional Officer in the sub-division shall, as soon as possible, after the 1st week of each month, examine the accounts and certify the correctness of the same and take immediate action for the prompt realisation to dues if not paid by the 7th of the month.