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State of Assam - Section

Section 39 in Instructions Relating to Liquor

39. General duties of Excise Officers at warehouse.

- The general duty of Excise Officers-in-charge of spirit warehouse is to safeguard the revenue at every point during storage and until the spirit is issued after payment of duty and cost price, and to see all that rules and orders are duly observed.It is the duty of the officers-in-charge to issue spirit under bond or on payment of duty and cost price; to maintain all registers and accounts prescribed by these rules; and to submit all returns punctually.The officers-in-charge must not leave the premises during working hours without the permission of the Collector or Superintendent of Excise.