Section 11 in Distillery, Bottling and Warehouse Rules Made Under Madhya Pradesh Excise Act, 1915
11. Stock-taking and wastage.
(1)An account will be taken of the stocks at distilleries and warehouses at such intervals and in such manner as the Excise Commissioner may direct.(2)Subject of the following proviso the distiller or contractor shall account to the Excise Commissioner for all spirit not forthcoming at such stock-taking :Provided that an allowance of 1 ½ per cent quarter will be made for storage or evaporation wastage calculated on the actual balance in hand at the date of last stock-taking plus the quantity since manufactured and received, and deducting that issued for re-distillation :[Provided further that in redistillation of operations, an allowance of 2 per cent, will be made for loss in each operation:] [Inserted by Notification No. 4587-3771-V-SR, dated 26-12-1977.]Provided also that in blending and reducing operations, an allowance of one per cent will be made for wastage in each operation. The allowance of one per cent in blending will be calculated on the quality which is added to the vat.Note. - When spirits are reduced to 60 under proof or to a weaker strength allowance of 2 per cent will be made for wastage in each operations.(3)[ At the end of the financial year, the quarterly figures of such wastages shall be totalled. If the wastages exceed the quantities allowed under he above provisions as worked out for year, the distillery or contractor, shall pay duty levied by the State Government, at the tariff rate for plain spirit, the duty being levied at the end of financial year on the total wastages (both storage and blending) that have occurred in excess of the quantities permitted under the above provisos :Provided that, if it be proved to the satisfaction of the Excise Commissioner or of such officer as he may authorise that such wastage was due to some unavoidable cause, the Excise Commissioner may remit the payment of duty thereon.] [Substituted by Notification No. 1067-3416-V-SR, dated 14-3-1978.](4)Notwithstanding the foregoing proviso, if the loss was avoidable then, whatever the circumstances or the quantity of spirit involved, the distiller or contractor may be required by the Excise Commissioner to pay duty on the deficiency at the tariff rate for plain spirit.
