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State of Mizoram - Section

Section 120 in Mizoram Excise Rules, 1983

120. Procedure for stock taking.

- For taking the periodical stock, the gauging of spirit in vats or casks may be done by dip rod measurement, or by weighment. Whenever, by bung-rod measurement, the deficiency in any cask is found to be excessive, the whole of contents of the cask shall be promptly measured by litre measures and the actual deficiency accurately ascertained.