Section 817(1) in Rules under the United Provinces Excise Act, 1910
(1)A stock book of all property belonging to Government and kept at the distillery must be maintained in Form P.D. - 4. Separate pages should be allotted to-(a)furniture;(b)Excise locks;(c)hydrometers, saccharometers, thermometers, alcoholometers test glasses;(d)gallon measures, bungrods and other measuring appliances;(e)books; and(f)Miscellaneous.All sets of instruments in boxes should be recorded as complete set and not by items. No items is to be written off except under the order and signature of the Assistant Excise Commissioner.