Section 243 in Rules under the United Provinces Excise Act, 1910
243. Correspondence register.
(1)All important letters from the Excise Commissioner and other officers should be registered in the correspondence register. Their replies should also be indexed in the same register, and not in the postage stamp register.(2)All ordinary letter, such as, reminders, Account Officers' half margin memos, ordinary periodical statements, reports from Excise Inspectors, etc. should remain unrecorded and be maintained on the files concerned, if there are any, otherwise in bundles.(3)Reference should always be given in the last column of the correspondence register of forward and backward numbers. Letters which require no replies to be sent or received should have the words 'N. A.' marked against them in the column. In this way blanks in this column of the correspondence register will show the letters which have still to be replied to.
