Section 253(4) in Rules under the United Provinces Excise Act, 1910
(4)At the end of each month the stock-book with the necessary papers should be put up before the Officer-in-charge of the office for verification as to whether ail the transactions of the month have been duly recorded therein.Note. - The Stock-books maintained by Excise Inspectors should, however, be verified by the Assistant Excise Commissioners at the time of their usual inspection visits.
