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[Cites 0, Cited by 0] [Section 141(1)] [Section 141] [Entire Act]

State of Nagaland - Subsection

Section 141(1)(b) in Nagaland Excise Rules

(b)if on arrival of ganja at its destination, any deficiency in quantity (as compared with the quantity received at the source of supply) is found, a penalty duty on such deficiency at such rates as may be prescribed shall be payable; provided that the whole or any portion, of such penalty duty may be remitted, should the Excise Commissioner held such deficiency to be due to dryage, vide Rule 152. below, and