Section 254(4) in Rules under the United Provinces Excise Act, 1910
(4)Annual reports. - These should be submitted on or before June 10, following the close of the year to which they relate. The report should be accompanied by four statements (Form D-4) and in the body of the report the information contained in the statement should be discussed.Note. - For the list of returns, etc. prepared and received in the office of Assistant Excise Commissioner see Appendix 'F'.