Chandigarh, June 25 -- The finance minister, Punjab, Harpal Singh Cheema on Tuesday conducted a surprise inspection of the head office of the excise and taxation department in Patiala. The minister arrived at the department accompanied by excise commissioner Jatinder Jorwal, and inspected various branches of the office. During the surprise check, he reviewed the attendance of officers and employees, scrutinised the files on desks, and assessed the general pace of work. Expressing concern over delays in the disposal of cases and files, he declared that "unwarranted delays will be treated as a form of corruption." Cheema and the excise commissioner seized several documents during the inspection and compiled a list of files that will be subject to further scrutiny and action. The minister also evaluated the functioning of the department's e-office system. "Those who delay official work are equally responsible for corruption," he said....