- When stock is taken in a warehouse by the officer-in-charge, the copy of the statement relating to the warehouse will be sent to the Superintendent of Excise. This officer will check the statement with all connected registers on his next visit to the warehouse and will certify the correctness of the figures. Corrections (if any) should be initialled by him. In carrying out his duty the Superintendent of Excise will obtain full explanation of all deficiencies which cannot normally be accounted for and of all wastages exceeding the prescribed allowance. He will forward the statement through the District Collector to the Excise Commissioner with his remarks, together with any explanation if it may be necessary to obtain from the stock-taking officer.The quarterly stock-taking should include all transactions from the beginning to the end of a quarter, intermediate or inspection stock-taking by superior officers will be from the date of last stock-taking, whether it be a quarterly or inspection stock- taking.
