Section 971 in Rules under the United Provinces Excise Act, 1910
971.
(a)Transit wastage. - If the Excise Commissioner is satisfied that a package has been tampered with, he may levy duty from the contractor on the entire deficiency in the gross weight of Bhang and in the net weight of any package of Ganja discovered at the time of verification of consignments as provided in Rules 954 (2) and (3). In such case no free allowance is permissible. In all other cases the contractor may be held responsible for the payment of duty on any difference in excess of 0.6 per cent. In the case of Ganja and 1.5 per cent in that of Bhang between the gross weight of any bag or package recorded at date of despatch to the warehouse and that found at date of weighment on arrival at the warehouse for deposit.(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).(c)Issue wastage. - The contractor may also be held responsible for the duty on any difference in excess of 0.5 per cent up to 10 days, 1.0 per cent of a period exceeding 10 days, but not exceeding 30 days, and 1.5 per cent for a period exceeding 30 days; between the net weight of the drugs ascertained by actual weighment, to be contained in the package or bag when opened for issue to vendors and the actual weight of drugs recorded as having been issued therefrom when emptied, if such excess is due to his neglect, the calculation shall be made on the net weight of drugs before issue (column 5 of Register I.D. - 19).(d)In cases falling under clause (a) above the officer-in-charge of the warehouse shall submit a report immediately after verification of a consignment to the Excise Commissioner through the Assistant Excise Commissioner in Form I.D.-22. In cases falling under clauses (b) and (c) the officer-in-charge shall submit at the close of the month a report in Forms I.D.-23 and 24 to the Assistant Excise Commissioner along with a full explanation from himself and the agent of the supply contractor. Separate reports should be submitted in respect of each variety of drugs. The Assistant Commissioner, after such inquiry as he may deem necessary shall submit the report to the Excise Commissioner together with the own recommendations as to the levy or remission of the amount of duty chargeable (For the manner in which duty is to be realized see paragraph 226).Note. - In cases falling under clause (a) Assistant Excise Commissioners are empowered to write off the duty chargeable if they are satisfied that the loss is not due to pilfering and if the total wastage in the entire consignment does not exceed the quantity allowable.Section XLVIII-Import, Export and TransportI-ImportNote. - The words import and export as used in this section mean respectively, inter-provincial import and inter-provincial export as defined in Sections 2 (j) and (i) of the Dangerous Drugs Act.
