Section 170(3)(b) in Rules under the United Provinces Excise Act, 1910
(b)The following officers of the department will issue challans in duplicate or triplicate, as the case may be, and fill in the major and minor heads wherein deposit is to be made along with other particulars :(i)Excise Inspector of bonded warehouse in respect of deposit concerning warehouses.(ii)Excise Inspector of distillery in respect of deposit concerning distillery.(iii)Excise Inspector of bonded manufactory in respect of deposit concerning bonded manufactory.(iv)Excise clerks in respect of deposits not specifically known.(v)Excise Inspector of the circle concerned in respect of the remaining items.