(1) All Excise Officers of and above the rank of Tahsildar shall have authority to inspect the bonded warehouse and to check the accounts.
(2) Notwithstanding anything contained in these rules and the exercise of similar powers by the Assistant Commissioner , the Revenue Divisional Officers are authorised, in their jurisdiction, to inspect the licences issued under these rules, and enter into and inspect the bonded warehouse, to check the accounts, take stocks, test the strength of any liquor that may be kept in the bonded warehouse, take samples of such liquor for chemical test or analysis, and exercise all such powers as may be deemed necessary to ensure that the licensee conforms to the terms and conditions of the licence granted to him.