Section 177 in Rules under the United Provinces Excise Act, 1910
177. Proposal for remission to be reported to Excise Commissioner.
- If all efforts for realization of outstanding dues prove of no avail, and if it is felt that further efforts are also likely to be unsuccessful, the case should be examined jointly by the District Excise Officer and the Assistant Excise Commissioner and a concreted drive initiated for realization of the arrears. Should these efforts also prove infructuous and futility of pursuing the matter further finally established the District Excise Officer will prepare a detailed report of the case giving the date on which the default occurred, the steps taken for recovery and the reasons which precluded success, and will send the same promptly to the Assistant Excise Commissioner along with the statement in Form G-31. The latter will examine the case personally during his next visit to the district and forward the report to the Collector with his comments.If the Collector finally considers that the arrear is beyond all hope of recovery, he will add his own observations and forward the report to the Excise Commissioner recommending remission of arrear dues.
