- If it comes to the knowledge of the contractor that any person employed by him in the manufacture, storage, receipt, blending, reducing or issue of spirits has committed by breach of the Excise Act and rules framed thereunder, or of the engagements entered into by him it shall be his duty to report the matter to the officer-in-charge and to comply with the directions of that officer regarding the continued employment of such persons. The officer-in-charge should report the matter together with the action taken by him to the Superintendent of Excise.