Section 491 in Rules under the United Provinces Excise Act, 1910
491. Gauge and proof on last working day of month.
- On the last working day of every calendar month, after all transactions for the day are over the Excise Inspector shall gauge and prove the spirit in each vat and record the particular of such gauge and proof in register B.W.L. - 5. The total L. P. gallons in column 8 will be transferred to column 8, register B W.L. - 3. The figures of column 7 of register B.W.L. - 3 will be the total of column 1 plus column 4 minus column 6. The wastage on the month's transactions will be column 7 minus column 8 and the percentage will be calculated on the total of column 1 plus column 4. Gauge and proof of each vat will be similarly taken on each occasion when charge of the warehouse is transferred.
