Section 34 in The U.P. Sheera Niyantran Niyamavali, 1974
34. Manner of maintaining registers and records and officers authorised to inspect them [Section 17].
- Every occupier of a sugar factory shall maintain such registers, records and accounts in such manner and for such periods as prescribed in Appendix II to these rules.Revenue Officers of and above the rank of Tehsildar and all officers of the Excise Department of and above the rank of Sub-Inspector of Excise shall have the power to inspect molasses storage tanks and accounts of sugar factories and all other allottees of molasses that lie within their jurisdiction.
