Section 117 in Rules under the United Provinces Excise Act, 1910
117. Inspection of shops.
- The points ordinarily requiring attention at the inspection of shops are detailed in Form D-9 but the list is not exhaustive and it should be borne in mind that inspection of shops is only a part of an Inspector's work; he must familiarize himself with the business method of formers and licensees and be particularly alert in detecting trade combinations; he must also acquaint himself with the general course of trade in excisable commodities, the classes which consume them and villages in which illicit practices are suspected.
