(b)No challans for excise payment shall be received in the treasury unless it is checked and signed by the Superintendent of Excise in a District Head quarters and the Deputy Superintendent of Excise in sub-division or the Inspector of Excise when authorized to do so by them. At the end of each day if not possible next day the challan register will be sent to the treasury office for reconciliation in respect of all payments by challans. The figures under each head of receipts should be totaled at the bottom of each page and the total carried forward to the top of the next page till the monthly totals are struck. The challan will have a monthly serial number. Every entry should be carefully verified and initiated by the Excise Superintendent and the Deputy Superintendent of Excise in District and Sub-divisional Sadar Excise office respectively.
