Section 971(b) in Rules under the United Provinces Excise Act, 1910
(b)Storage wastage. - Duty is also chargeable at the direction of the Excise Commissioner on any difference in excess of one per cent in the case of Ganja and of 2 per cent in that of Bhang between the gross weight recorded at the time of deposit and that found at the time of withdrawal either for removal of another warehouse or for issue to vendors. The calculation shall be made respectively on gross weight at date of deposit (column 8 of Register I.D. 18) and gross weight at date of withdrawal (column 20 of Register I.D. - 18).
