(e)All travelling and transfer allowance bills of the Sub-divisional Excise staff must be checked and passed by the Deputy Superintendent of Excise and signed as Head of the office and Controlling Officer. The Deputy Superintendent of Excise is authorized to disallow travelling allowance for a halt or journey or a number of halts or journeys where he finds that the halt or journeys have been made only for sake of travelling allowance or that the work done does not justify amount charged as travelling allowance. He is the drawing and disbursing officer of the Sub-divisional Excise office.
