Section 151(2) in Rules under the United Provinces Excise Act, 1910
(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
