(e)All travelling and transfer allowance bills of the District Excise staff must be checked and passed by the Superintendent of Excise before they are put up to the Deputy Commissioner of his countersignature as controlling officer. The Superintendent of Excise is authorised to disallow travelling allowance for a halt or journey or a number of halts or journeys where he finds that the halts or journeys have been made only for the sake of travelling allowance or that the work does not justify the amount charged as travelling allowance.
