Section 193 in Rules under the United Provinces Excise Act, 1910
193. Advances for rewards how drawn.
(a)Collector may draw advances from the grant for the excise reward placed at their disposal for meeting expenditure incurred by Excise Inspector and Police Officers in the detection and investigation of excise and opium cases. The officers to whom an advance is given must submit an account every month of the expenditure actually incurred by them. The District Excise Officer will give clear instructions to guide the discretion of such officer in the matter of incurring this expenditure. The District Excise Officer will submit the account direct to the Collector and the Police Officer will submit this to the Superintendent of Police. In the latter case, the Superintendent of Police should send the usual certificate of expenditure incurred on the detective work to the District Excise Officer when the expenditure is of a confidential nature. In other cases, vouchers should be sent to the Collector, as vouchers for such payment exceeding Rs. 25 have to accompany the contingent bill presented for encashment. The account should in all cases, be thoroughly scrutinized by the District Excise Officer himself.(b)The expenditure is debitable to the excise head "B-District Executive Establishment-Allowances and Honoraria-Re wards",and the advances shall be drawn on bill in the manner prescribed in paragraph 249 (1) of the Financial Handbook, Volume V.(c)Accounts in respect of these advances shall be maintained in the ordinary contingent register form with information in it of the advances received and account of the expenditure incurred.
