Section 498(13) in Rules under the United Provinces Excise Act, 1910
(13)A wastage allowance, upto the amount permitted by paragraph 814 of the Excise Manual, on the quantity advised in each cask received at the depot will be allowed to wholesale depot keepers, who shall on the first day of each month submit to the Inspector of the circle a statement showing-(1) the number of the cask, (2) the quantity advised, (3) the quantity actually received, and (4) the wastage ascertained. All cases of excess wastage shall be reported to the Excise Commissioner who may impose a fine at a rate not exceeding five rupees per proof gallon.
