583. Damage and loss of Holograms and Payment of Hologram Wastage Regulatory Fee.
- (i) The licensee concerned shall be liable to pay Hologram Wastage Regulatory Fee, which shall be equivalent to the ad-valorem levy of the product for which the manufactory has been registered with, if the Excise Commissioner has reason to believe that the Holograms reported to be lost or damaged have not actually been lost or damaged.(ii)In all cases, the Excise Officer in charge of a Foreign Liquor Manufactory, brewery or a Country Spirit Bottling, shall maintain a record of the number of the lost or damaged Holograms, and of the Serial (Sequential) Numbers of the lost or damaged Holograms.(ii)An account of stock of Holograms shall be taken in each Foreign Liquor Manufactory, brewery and Country Spirit Manufactory at the end of each calendar quarter, by the Superintendent of Excise, or by an Excise Officer, not below the rank of an Inspector of Excise, deputed by the Superintendent of Excise, for the purpose.(iv)If, during such stock-taking, a discrepancy is found betweena. sub total number of Holograms dispatched by the manufacturer for supply to the Foreign Liquor manufactory, brewery / Country Spirit manufactory concerned; andb. sub total of the number of Hologramsi. used for affixation on bottles produced in the manufactory, brewery / manufactory,ii. lost or damaged, but accounted for, andiii. The number of Holograms lying unused with the Excise Officer in charge of the manufactory / manufactory, and with the licensee of the manufactory, brewery / the manufactory;the unaccounted-for Holograms (i.e. the difference between a. and b.) shall be treated as damaged or lost and the licensee of the manufactory shall be liable to pay Hologram Wastage Regulatory Fee for such Holograms.In such cases a demand shall be raised by the concerned Superintendent of Excise on the basis of the report of the stock taking officer and the licensee of the Foreign Liquor Manufactory, brewery or the Country Spirit Manufactory, as the case may be, shall be liable to pay the Hologram Wastage Regulatory Fee as per the demand raised within three days of receipt of such demand.c. sub licensee of a Foreign Liquor manufactory, brewery / Country Spirit manufactory shall inform the Excise Officer in charge the manufactory / manufactory about the number of Holograms that were lost or damaged during the process of affixation of the Holograms on bottles. The licensee shall also furnish a list of the Serial (Sequential) Numbers of such lost and damaged Holograms, to the Excise Officer.The Excise Officer shall maintain a record of such lost and damaged Holograms.d. Damaged Hologram should be physically preserved by the licensee for inspection by the Excise Officer in charge of the manufactory, brewery / manufactory, or by any other Excise Officer.
