Section 96 in Rules under the United Provinces Excise Act, 1910
96. Inspection of preventive and detective work of Excise Inspectors.
- The inspection of preventive and detective work of Excise Inspectors involves a close scrutiny of the daily diaries, tour programmes, registers of issues, shops registers, registers of licensed vendors, and other registers and periodical returns complied under the rules by Excise Inspectors of circles within the Assistant Excise Commissioner's charge. While much may be done to improve the quality of Excise Inspector's preventive and detective work by attention to these records and by orders passed thereon, it is essential that the Assistant Excise Commissioner should as often as possible make his own independent inspection of shops, and consult public opinion of important localities as to whether shops situated therein are being conducted according to the rules, and as to the prevalence or otherwise of excise and opium crime. The Assistant Excise Commissioner will fix for each shop the number of inspections to be made within the year having paid due regard to the importance of particular shops and localities and to other duties which may devolve upon Inspectors in addition to their preventive and detective duties. He may also prescribe periodical visits by Inspectors to particular localities or places in their circles which he may have reason to think to be centres of excise crime or to require periodical inspection for any other reason, whether excise shops be situated there or not.The work of each preventive circle should be inspected at least once every three months. The Assistant Excise Commissioner will mark 'D.R.' on the margin of his inspection note defects, follow up whereof is considered necessary by him. Such defects will be entered by the Excise Inspector in the Defect Register in Form 0-42 maintained by him for being removed without delay.Scrutiny of preventive and detective work involves also examination of Judicial cases in which the order of conviction, discharge or acquittal seems to require the attention of the Excise Commissioner.
