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State of Mizoram - Section

Section 111 in Mizoram Excise Rules, 1983

111. Allowance for loss in transit.

(1)An allowance shall be made for the loss in transit by leakage and evaporation of spirit transported or exported under bond up to the maximum quantities shown below :
    Maximum quantities of allowance
    Wooden vessels per cent Metal vessels per cent
(a) For a journey of not greater duration than two days 2 ½
(b) For a journey of duration exceeding two but not exceedingnine days 3 1
(c) For a journey of duration exceeding nine but not exceedingeighteen days 4 1 ½
(d) For a journey of duration exceeding eighteen days 5 2
Duration of transit is to be reckoned from the date of issue from distillery (or warehouse) to the date of arrival at the receiving warehouse.Consignments of spirit to be examined and received with promptitude. - The Officer-in-charge of the warehouse shall examine and take into stock consignments of spirit with as little delay as possible :Provided that, if in any case, the temperature of the spirits on arrival at their destination is found to be lower than that when they were despatched, a further allowance shall be made, if necessary, of .05 of a London Proof litre per cent for every degree Fahrenheit of difference between the two temperatures, in addition to any allowance that may be made under this sub-rule.
(2)Method of calculation. - The allowance made under this rule shall be determined by deducting from the quantity of spirits despatched, the quantity received at the place of destination, both quantities being stated in terms of London Proof litres, and shall be calculated on the quantity of spirits contained in each vessels comprised in a consignment.
(3)Excess wastage to be reported to Commissioner. - If the report of the officer by whom a consignment of spirit transported or exported under bond has been gauged and proved on arrival at its destination, should show that wastage to a greater extent than that indicated in sub-rule (1) has occurred, the distiller or licensee of the warehouse transporting or exporting the same shall be liable to pay duty or fee at the rate imposed under the Act on so much of the deficiency as is in excess of the allowances referred to in sub- rule (1) :Provided that each case of excess deficiency shall be reported to the Commissioner for orders, and the Commissioner may, in his discretion on good cause being shown, remit the duty and fees or fees leviable on such deficiency.
(4)Duty and fee on excess deficiency. - Duty and fees on deficiency of spirits in excess of the allowances referred to in sub-rule (1) shall, if levied, be realised by the Deputy Commissioner of the District in which the distillery or warehouse from which the spirits were despatched is situated.