Section 745 in Rules under the United Provinces Excise Act, 1910
745. Instructions for removing lock from any pipe, etc. and for dealing with a case of tampering.
- When an excise lock has to be removed from any pipe, etc. the officer should first move the key-hole cover to one side so as to expose the ticket, which will be visible through the upper hole in the flap and which he should carefully examine to ascertain if it has in any way been tampered with. If it should appear to have been tampered with, he should at once send for his own immediate superior, if at hand, or for an officer of police or a superior officer of some other department or other trustworthy person, and should cause such officer or person to make a careful note of the exact state of the ticket, after which the lock may be opened. In every case when a lock has been opened the officer will at once remove the ticket, enter on it the date, hour and minute of removal with his initials, as shown after the word 'off' carefully smooth it out, and gum it on the blank space left for the purpose at the edge of its counterfoil. A full report should at once be made by the officer to the Excise Commissioner in every case in which a ticket has been found to be tampered with, a careful examination having previously been made as to whether any spirit has been removed or other infraction of the law committed.
