Section 827 in Rules under the United Provinces Excise Act, 1910
827. Ledger for denatured spirit [Form P.D.-13].
- In maintaining the ledger for denatured spirit the figures of column 1 are obtained from Form B.W.L. 5.Issues of spirit from the warehouse or from the spirit receiver to the denaturing room or denaturation will, in the first place, be recorded in the appropriate column of register P.D. - 11 the total L.P. gallons being recorded thereafter in column 5 of the register P.D.-12, and column 6 of this register (P.D.-13). Account taken for issues, after denaturation will be recorded in the appropriate columns of P.D.-11, after which the entries appropriate to each issues will be recorded in the columns provided for the purpose in this register (P.D. 13). Stock is taken monthly in accordance with paragraph 81.
