Section 1073 in Rules under the United Provinces Excise Act, 1910
1073. Points needing special care by inspecting officers.
- (32) Shop registers shall be checked carefully by inspecting officers. The Excise Inspector concerned in particular, while inspecting shops shall take special care to verify the stock of different kinds of intoxicants or opium/medicinal opium against the book balance and see that correct prices are charged by the Head Salesman/Salesman/Assistant Salesman. He must further, make sure that the amount of sale proceeds in hand tallies with that shown in the sale-proceeds accounts and that sale-proceeds are never held up in defiance of provisions of the rules. This register as well as the Empty Bottles Register and Imprest Money Account shall also be carefully scrutinized. The Excise Inspector of the circle must inspect State managed shops at least once a month.
