Section 831 in Rules under the United Provinces Excise Act, 1910
831. Register of issue of spirit against advance deposit of duty [Form P.D.-22].
- The following instructions are to be observed in maintaining Form P.D.-22.On the strength of the receipt granted at the foot of Form P.D.-19, the officer-in-charge of the distillery will make the necessary entries in Form P.D.-22, by crediting the distiller with the amount of the advance and debiting him with the duty on the quantity of spirit removed from time to time. As each entry is made, the amount of all the issues entered on the same will be totalled; and it will be the duty of the officer-in-charge to see that such total is not allowed to exceed the total of the entries of balance and of fresh advance appearing at the head of the page. He should also daily send a memorandum to the manager of the distillery of the amount standing to the distiller's credit, so that the latter may replenish his advance, if necessary. No balance need ever be struck in this register except when at the bottom a page is reached in which the balance then standing to credit will be carried forward to a fresh page. Particulars of issues made against advance payments will be entered in the register of issues P.D.-11, in the casual course. In column 16 the word 'advance' will be noted. At the end of each month the officer-in-charge will submit to the Collector, together with the abstract of register P.D.-11 an 'account current' of excise duty paid in advance in Form P.D.-23.
