- The Commissioner of Excise is to be consulted in all important matters connected with the administration of Excise, and annual and other periodical reports of importance are to be submitted by Deputy Commissioners to the Commissioner of Excise. He should always be consulted on proposals involving any change in principle or policy.Inspection by Commissioner of Excise - (a) the Excise Commissioner is required to inspect Sadar Excise offices and the office of the Joint Commissioner of Excise once in each year, as far as possible, Excise warehouse also. He is also authorized when occasion demands to inspect the distilleries from which spirits are supplied for sale. It is also the duty of the Excise Commissioner to see that the offices of warehouses and distilleries are duly and properly inspected by the Deputy Commissioners, Sub-divisional officers and Superintendents.(b)One copy each of his inspection notes should be submitted by him to the Deputy Commissioner and to the State Government as soon as possible after it is recorded. Two copies of action taken report should be forwarded by the Deputy Commissioner, one copy to the Excise Commissioner and the other to the Divisional Commissioner, within twenty eight days of the date on which the notes is received from the Excise Commissioner or in the case of Sadar offices, within 14 days. In the case of the Joint Commissioner of Excise, these papers should be sent by him to the Excise Commissioner only within 14 days. Any matter arising out of the inspection which requires the order of the State Government should form the subject of a separate communication.
