- 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.