Section 233(4) in Rules under the United Provinces Excise Act, 1910
(4)C--Distilleries, Contingencies-Contract.The Excise Commissioner is the controlling authority in respect of these charges. Annual allotments are made by the Excise Commissioner from the amounts allotted to him under the budget head "X State-Excise" to all the Assistant Excise Commissioners, U. P. A permanent advance of Rs. 25 is held by each Assistant Excise Commissioner to meet the running expenditure. The Assistant Excise Commissioner may get the contingent bills encashed from their district treasuries directed without getting them countersigned by the Excise Commissioner, U. P. The Assistant Excise Commissioners should always obtain previous sanction of the Excise Commissioner, U. P., for all contingent charges of Rs 15 and over, but they may not obtain previous sanction of the Excise Commissioner in respect of service postage stamps, country stationery allowance and Telephone Bills. Payment of all such bills and of those for which sanction has already been accorded by the Excise Commissioner, U. P. or by Government, viz., House Rent, Bills, Electric current charges, hire of fans and typewriters, monthly salary of inferior servants and other part-time Government servants, e.g., Pankha mazdoors may be made to the extent of allotment sanctioned without obtaining prior sanction of the Excise Commissioner.(b)A quarterly statement showing details of all contingent bills drawn and paid by the Assistant Excise Commissioner must be submitted by the Excise Commissioner, U. P. invariably by the 10th of each April, July, October and January in the form prescribed by the Excise Commissioner, U. P. for this purpose.