Section 315(1) in Rules under the United Provinces Excise Act, 1910
(1)It is essential in the interest of cleanliness of Excise Administration that its functionaries act not merely with zeal and efficiency but are also in the enjoyment of reputation for scrupulous honesty in the discharge of duties assigned to them. With a view, therefore, to fostering acquisition of a high reputation for honesty as well to promoting zeal, industry and efficiency in general amongst the aforesaid functionaries the Excise Commissioner, Uttar Pradesh, may form the grant for Rewards at his disposal, sanction Annual Special Rewards to such of the officers eligible for rewards, as may have put in conspicuously good work during the year in connection with detection work and in safeguarding were excise revenue in general.