Section 105(5)(iii) in Rules under the United Provinces Excise Act, 1910
(iii)Where an Inspector does not take leave exceeding one month, it will not, ordinarily, be possible to send a substitute from outside; but in cases where more than a month's leave is sanctioned, a substitute will, invariably, be arranged from outside and an Inspector in-charge of another circle will not be expected to hold additional charge of the circle.