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State of Haryana - Section

Section 101A in The Punjab Distillery Rules, 1932

101A.

(1)- The following scales of wastage allowance for spirit are prescribed for a distillery licensed in Haryana:-Wastage allowance in case of :-
Re-distillation Spirit Store-room Bottling operations
* Substituted vide Notification No. G.S.R. 95/P.A. 1/14/Ss. 21 and 59/95, dated 24.11.1995.The above scales will apply both to country spirit and Indian made foreign spirit. Where the wastage of spirit exceeds the prescribed limit duty on wastage of each kind of spirit, for which a separate rate of duty is fixed will be calculated separately, but, for this purpose, various brands of Indian made foreign spirit, which are chargeable to the same rate of duty, shall be taken up together.
(2)Wastage shall be calculated for each month, but the charge on account of duty shall be made at the end of the financial year and the distilleries shall be allowed to set off the results of the month, in which the wastage of spirit was less than the prescribed scale against those of the months, in which the wastage exceeded this scale.
(3)[ The excess wastage in various operations, namely, spirit, store room, bottling operation, bottled spirit room and re-distillation shall be worked out separately in form D-26, D-27, D-28 and D-29.] [Substituted vide Notification No. G.S.R. 95/P.A. 14/Ss. 21 and 59/95, dated 24.11.1995.]
(4)Duty shall be charged, as on issue, at the rate applicable to the particular kind of spirit, subject to the following exceptions :-
(a)Duty on excess wastage of Plain country spirit above the strength of 43 degree over proof shall be charged at the rate prescribed for plain Country spirit and not at the rate, prescribed for rectified spirit.
(b)No duty on excess wastage of denatured spirit shall be charged; provided that the denatured spirit is stored separately within the distillery enclosure.
(c)Duty on excess wastage of matured spirit, if any, shall be charged under Rule 102, read with sub-rule (16) of Rule 90, and not under this rule.]