Section 90(4) in The Punjab Distillery Rules, 1932
(4)In preparation for removals, the tare or weight empty of each cask must first be ascertained, the cask thereafter filled to the bunghole with the spirit intended, for removal and the capacity determined in the manner prescribed by the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.]. No objection need be raised if it is desired to draw off any quantity by metric measures from the full cask before the removal is made. In that case, the quantity remaining in the cask i.e. ullage quantity, will be reckoned by deducting the measured quantity from the ascertained full capacity.
