(1)The Superintendent of Excise, or in his absence, the officer-in-charge of the distillery will take stock of all spirit in the distillery on the last preceding open day if the last day be a Sunday or holiday prescribed by Excise Commissioner, and the distiller shall pay to the Provincial Government, duty at the rate imposed under Section 21 of the Eastern Bengal and Assam Excise Act, 1910, on spirit manufactured, imported, exported or transported, as the case may be and on all spirit which may not be forthcoming and for which he shall be unable to account to the satisfaction of the Excise Commissioner in excess of a wastage allowance of 1½ per cent.
