Section 321 in Rules under the United Provinces Excise Act, 1910
321. Action to be taken by the Assistant Excise Commissioner.
(1)If the Assistant Excise Commissioner fails to convince the District Magistrate of the need for retrial of a discharged person or for filing appeal against acquittal of any person or filing, revision for enhancement of sentence or on any other grounds, in any case in which he thinks such action is called for he should immediately address the Excise Commissioner on the subject, giving his recommendations with reasons.(2)Procedure where the Excise Commissioner desires an appeal or revision. - If the Excise Commissioner agrees with the opinion of the Assistant Excise Commissioner, he will move the District Magistrate concerned and give his reasons for taking action in the case. The District Magistrate shall unless he is able to convince the Excise Commissioner to withdraw his proposal, take action as laid down in Rule 320, even though he may not agree with the proposal. In the last mentioned eventuality the District Magistrate shall in his letter forwarding the papers, state the grounds of his disagreement.(3)Recommendation to reach Government within one month. - When the Excise Commissioner receives a recommendation under Rule 320 or 320 (2) form a District Magistrate, he will submit the same along with connected records to the Government with his own opinion, so as to reach Government within one month from the date of judgment or order.
