Section 226(1) in Rules under the United Provinces Excise Act, 1910
(1)(i)When duty has been ordered to be levied from a supply contractor on excess wastage in country spirit or hemp drugs, a copy of the said order shall be sent immediately to the District Officer and the Assistant Excise Commissioner concerned. The District Officer shall, on receipt of the order, deduct the amount from the contract price due to the contractor concerned, and credit the same into the treasury under the proper head and shall inform the Assistant Excise Commissioner and the supply contractor concerned of having done so.(ii)A copy of the order shall also be sent by registered post with acknowledgment due to the supply contractor concerned, who, if he wishes to make a representation, may do so through the Assistant Excise Commissioner within 30 days of receipt of the order.
