Section 490 in Rules under the United Provinces Excise Act, 1910
490. Importance of abstract.
- The preparation of the abstract B.W.L. - 10 is one of the most important duties of the Excise Inspector at district headquarters. On its accuracy and prompt submission depend the assessment and recovery of the monthly licence fees under the surcharge system. The Excise Inspector of the warehouse at headquarters must arrange that the monthly statement required under the rules, to be submitted to him by Inspectors of outlying warehouses, wholesale vendors and depot agents should reach him in good time for compilation of abstract. The Assistant Excise Commissioner should invariably take the explanation of the persons concerned for any inaccuracy in the abstract or delay in its submission.
