Section 971(d) in Rules under the United Provinces Excise Act, 1910
(d)In cases falling under clause (a) above the officer-in-charge of the warehouse shall submit a report immediately after verification of a consignment to the Excise Commissioner through the Assistant Excise Commissioner in Form I.D.-22. In cases falling under clauses (b) and (c) the officer-in-charge shall submit at the close of the month a report in Forms I.D.-23 and 24 to the Assistant Excise Commissioner along with a full explanation from himself and the agent of the supply contractor. Separate reports should be submitted in respect of each variety of drugs. The Assistant Commissioner, after such inquiry as he may deem necessary shall submit the report to the Excise Commissioner together with the own recommendations as to the levy or remission of the amount of duty chargeable (For the manner in which duty is to be realized see paragraph 226).
