The payment of all rewards is subject to budget provision. In no circumstances reward should be granted to lessees of Excise shops.

Rewards may be granted by the Commissioner of Excise, the Joint Commissioner of Excise and the District Collector to persons contributing to the prevention of offences under the Assam Excise Act, 2000 and the Narcotic Drugs and Psychotropic Substances Act, 1975 or to the detection and conviction of the offences against the above said Acts, subject to such instruction as may be issued by the Government of Assam from time to time.