158. Examination and weighment of ganja on receipt.
- (i) The Collector or the Superintendent of Excise or the Sub-divisional Officer or any other officer duly authorised is required before allowing ganja to be stored in ganja warehouse to ascertain by personal inspection of the consignment and by weighment that the seals of the bags or chests are not broken and that the gross weight of each bag or chest corresponds to that noted in the pass.(ii)If the weight should disclose a deficiency in the gross weight of the consignment, and if the wholesale vendor should object to pay duty thereon, on ground that the deficiency is in the weight of the bags or chests and not of ganja, the officer conducting the weighment shall, if the goladar so desires it, weigh the ganja and the bags or chests separately. He must then reseal the bags or chests.(iii)Should the covering of any bag or chest appear to have been tampered with, or should the gross weight as ascertained by actual weighment be less than that given in the invoice by one seer or more, the officer-in-charge of the warehouse shall at once cause the bag or chest to be opened and the contents examined and weighed with special care. Any bag or chest received without the original seal or in such a condition as to give rise to the suspicion that it has been tampered with, may, if the District Collector thinks fit, be confiscated. The full duty must be once be levied on any deficiency in weight, no allowance being made on account of wastage or damage in transit.(iv)Such deficiency shall be calculated on the total weight of ganja in each consignment and not on the weight in each bag or chest compared with the entries in the pass. Should there be any in-charge of weight, the full quantity delivered including such increase, shall be entered in the stock registers. The presence of dust or foreign matter, and complaints regarding the quality' or weight or delay in the supply of ganja, or of damage thereto in transit, should at once be reported to the Superintendent of Excise of the source of supply.Note. - A ganja gola is treated as a shop and is settled annually along with other excise or opium shops.
