Section 28A in The United Provinces Excise Act, 1910
28A. [ Imposition of additional duty in certain cases. [Inserted by U. P. Act 9 of 1978, Section 7 (deemed always to have been inserted).]
(1)Where the quantity of spirit or beer in brewery is found, on examination by such officer of the Excise Department as may be authorised by the Excise Commissioner in this behalf to exceed the quantity in hand as shown in stock account, the brewery shall be liable to pay duty on such excess at the ordinary rates fixed under Section 28.(2)Where the quantity of spirit or beer is found less than that shown in the stock account on such examination and deficiency exceeds ten per cent, (allowance to the extent being made to cover losses due to evaporation, sullage and other contingencies within the brewery, and also to cover loss in bottling and storage) the Excise Commissioner shall levy an additional duty at the rate of one hundred per cent, of ordinary rates of duty in respect of such deficit as exceeds ten per cent, over and' above ordinary rates of duty.]
