Section 22 in The Orissa Excise (Methyl Alcohol) Rules, 1976
22.
(1)If the wastage in respect of any such cask, vat or other receptacle is found to exceed one per cent calculated on the number of proof litres of the quantity of methyl alcohol stored therein, after including the quantity of such alcohol extracted therefrom by grogging, the Superintendent shall specially enquire into the cause of such wastage and after such inquiry report the facts with his views to the Collector who shall pass such orders as he thinks fit in the matter.(2)The Superintendent shall note briefly, in the remarks column of the appropriate register of the prescribed form, the result of the reference to, and also the orders passed by the Collector, and shall duly initial every such note which shall, as the case may be, be complied with by the Officer-in-charge and the manufacturer.(3)The licensee shall be responsible for any excess wastage found to occur from any negligence on his part in supplying unsound casks, vats and receptacles or from any negligence on the part of any person conducting the operation on his behalf and shall pay the duty on all such excess wastage.Chapter-V Import, export and transportA. Import
