Section 2C(d) in Punjab Liquor Permit and Pass Rules, 1932
(d)If such certificate is produced before or within a reasonable time after the expiry of the period of the currency of any pass then-(i)if the certificate shows delivery of any consignment to have occurred in full with no greater deficiency than the rate of wastage of half per cent per hundred miles, the Collector shall order that the bond in respect of such consignment has been discharged.(ii)but if certificate shows a deficiency greater than that allowable according to the above scale, in any vessel 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 spirit in such preparations under Section 31 of the Punjab Excise Act.
