Section 637B in Rules under the United Provinces Excise Act, 1910
637B. Register of refunds against exports of Indian-made liquor.
- The Excise Inspector in-charge of the distillery shall enter all the details given by the distillers in the statement in Form P.D. 31, in a register to be maintained by him in Form P.D. 31-A. As and when refunds are allowed by the Excise Commissioner, he shall make entries about refund in this register in relevant columns under his signature. Similar entries shall also be made by the Office of the Assistant Excise Commissioner concerned, on the copies of P.D.-31 statement received form the exporters, and be initialled by the Assistant Excise Commissioner after verification.(d)Transport
