Section 203 in Rules under the United Provinces Excise Act, 1910
203.
An account of receipt on account of price of country spirit and drugs and periodical refunds thereof to the supply contractors of country spirit and hemp drugs shall be maintained in the Collector's office in Form G-7, G-8 and G-9 separate pages in each being allotted to spirit and drugs. This account will safeguard overdrawals and afford adequate means for the verification of the sum due to each individual contractor.All items of receipts on account of price shall be posted from the daily Siaha abstracts received from the tahsil in the first column of that tahsil in Register G-7. At the end of the month the receipt from tahsil shall be totalled at the foot of the form and any outstanding balance still due to the supply contractor from the previous month added to the total. A payment voucher should then be prepared for the whole amount thus found due, unless it is Rs. 600 or less and the contractor has expressed a wish that sums due to him should not be paid to him until they reach that amount. The remaining three sub-columns against every item of receipt included in the payment order should then be posted at once. Before the District Excise Officer signs the payment order he should satisfy himself of the correctness of the entries in the register by comparing a fair proportion of the entries with daily abstract of Tahsil Siaha and the previous month's accounts. All unadjusted items at the end of the succeeding months should be carried to a separate in Form G-8. When these items are ultimately paid or transferred to the revenue deposit, the appropriate column for date of payment in this register as well as the appropriate columns in Register G-7 should be filled in. The register in Form G-8 should be placed before the District Excise Officer once a month when he should satisfy himself of the correctness of the entries in it by checking a fair proportion of them with the register in Form G-7 and with payment vouchers. He should then sign the Register in token of his having done so. All items not paid to the contractor within three months of their credit should be transferred to the revenue deposit account.Before the 20th of every month a memo of receipts on account of cost price of country spirit and drugs during the previous month and of payments therefor up to the date of submission should be submitted in Form G-9 to the Deputy Chief Accounting Officer. It should be signed by both the District Excise Officer as well as the Treasury Officer in token of its correctness.(8)District Register of excise cases
