Section 8(4) in The U.P. Sheera Niyantran Niyamavali, 1974
(4)Occupier of a sugar factory shall take adequate safeguards to see that the wastage in the storage of molasses in a year does not exceed two per cent of the total quantity stored. In case the wastage exceeds two per cent, the occupier shall be liable to penalties imposed under the Act, for the contravention of the rule :Provided that if it is proved to the satisfaction of the Controller that the wastage or deficiency in excess of the above prescribed limit has been caused by accident or any other unavoidable cause, the occupier shall not be liable to penalty.]
