Section 253(5) in Rules under the United Provinces Excise Act, 1910
(5)A periodical inspection, at least six monthly, should also be made in the presence of the official responsible for the custody of Government property, and any discrepancy or mistake found be corrected then and there. Case of loss or damage should be reported to the Excise Commissioner, Uttar Pradesh for 1 orders as to the writing off and disposal of such articles. After the inspection is over a certificate of having done so should be signed on the stock-book anda copy thereof forwarded to the Excise Commissioner, Uttar Pradesh for information.
