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State of Uttar Pradesh - Section

Section 813 in Rules under the United Provinces Excise Act, 1910

813. Wastage allowance.

- [The free wastage allowances for different kinds of spirit (excluding bottle spirit) stored in a distillery shall be as follows :
        Per cent
(1) Plain and spiced spirit ... ... 0.7
(2) Rectified spirit and sophisticated spirit ... ... 0.4
(3) Denatured spirit ... ... 0.5
If the total wastage on any kind of spirit does not exceed 1.5 per cent duty will be charged on the net wastage in excess of the free allowance. But if the total wastage exceeds 1.5 per cent duty shall be liable to be charged on the whole wastage (without allowing for the free allowances) at the following rates :
(1)Plain and rectified spirit. - At the highest rate of duty leviable on country spirit in the case of plain spirit and at the highest rate of duty leviable on I.M.F.L. in the case of rectified spirit.
(2)Sophisticated spirit. - At the rate of duty leviable on such spirit.
(3)Denatured spirit. - A penalty at the highest rate of purchase tax leviable on such spirit :Provided that if it is proved to the satisfaction of the Excise Commissioner that the deficiency or wastage in excess of the prescribed limit has been caused by an accident or other unavoidable cause, the payment of duty on such deficiency or wastage shall not be required.When the wastage does not exceed the prescribed limit, no action need be taken by the officer-in-charge but when an excess is found in any case at the time of monthly stock-taking the officer-in-charge must obtain a written explanation from the distiller and forward the same together with full report of the circumstances, to the Assistant Excise Commissioner/Deputy Excise Commissioner of the charge. The Assistant Excise Commissioner/Deputy Excise Commissioner shall charge the duty on excess wastage if he is satisfied that the wastage in excess of the prescribed limit is not on account of an accident or any unavoidable cause. In case the excess wastage is due to an accident or unavoidable cause, the matter will be referred to the Excise Commissioner for orders.] [Substituted by Notification No. 10910/IX-241-A, dated 8th February, 1978, published in U.P. Gazette, Part 1-Ka, dated 4th March, 1978.]