Section 16(ii) in Punjab Liquor Permit and Pass Rules, 1932
(ii)But if the certificate shows a deficiency greater than that allowable according to the said scale, in the consignment, then unless the said deficiency is satisfactorily explained, the Collector shall obtain the [Excise Commissioner's] [Legislative Supplement Part III dated 28.1.72.] orders as to the portion of the total deficiency which is to be charged with duty at a rate not less than that fixed for such spirit under Section 31 of the Punjab Excise Act.
