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State of Assam - Section

Section 163 in Assam Excise Rules, 1945

163. Method of stock-taking.

- All the bags or chests should be opened and the ganja taken out, and the ganja classified as unfit for use, if any, should be separated. The request of a goladar to classify any ganja as unfit for use, should ordinarily be accepted. The ganja fit for use, that unfit for use and refuse respectively shall be separately weighed, and the ganja fit for use replaced in bags. The ganja classified as unfit for use and the refuse, if any, must be destroyed on or before the 31st March, with the approval of the District Collector in the presence of Superintendent of Excise or Sub-divisional Officer or other gazetted officer deputed to take stock, and written off the accounts on or before the 31st March. The officer in whose presence ganja unfit for use and refuse are destroyed shall record a certificate that this has been done.