Section 17(2)(f) in Punjab Sweets (Manufacture) Rules, 1955
(f)Duty on issues shall be calculated according to the strength declared by licensee and verified by the Excise Officer empowered in this behalf by the Collector. In the case of disagreement between the licensee and the Excise Officer the duty shall be calculated according to the strength declared by the Chemical Examiner to Government Punjab. No sweets shall issue unless the strength has been tested and declared.