Section 97 in Rules under the United Provinces Excise Act, 1910
97. Inspection of district offices.
- At least once every three months, on his visit to a district for inspection work, the Assistant Excise Commissioner will inspect the District Excise Office and in particular check the accounts maintained in Collectorate-(1) of security deposits by licensed vendors, (2) of assessment, demand and receipt of licence fees for shops, (3) of duty and fees credited into the treasury, and (4) of payments made to contractors, etc. The calculation made by the clerks of the district office should be carefully checked. Particular attention must be paid to the existence of arrears of licence fees and to delays in payments to contractors and the attention of the Collector to such cases should be invited without delay.
