Section 372(5)(c) in Rules under the United Provinces Excise Act, 1910
(c)The Tahsildar shall ascertain if the required certificate have been attached with the application and shall verify after careful enquiry whether the statement of the applicant is true. If found to be true, he may grant a certificate in duplicate and fill in the amount for which the applicant is solvent. It shall be counter-signed by the Additional District Magistrate/Additional Collector who shall satisfy himself that the particulars given in the certificate are correct. Solvency certificate shall contain the attested photograph of the applicant.