Section 49 in The Punjab Chemical Works Rules, 1933
49.
If a fire occurs in a Chemical Works the Collector should immediately cause an enquiry to be held by a gazetted officer in order to determine the liability of the licensee to pay duty on the spirit wasted. No duty will ordinarily be assessed on spirit on which duty has not been paid; but if duty has been paid on any quantity of spirit contained in the preparations, although these have not left the Chemical Works, the Collector must satisfy himself that the spirit was really destroyed before any refund is paid. If such refund is to be paid, it shall be calculated on the actual quantity of spirit on which duty has been paid. Once preparations have passed out of the Chemical Works no refund of duty shall be paid upon them. The previous sanction of the Financial Commissioner is required before any such refund can be paid and if either duty is to be levied or refund is to be granted the Collector in his report should come to a clear finding whether the loss was due to the preventable causes, which should have been foreseen or guarded against by the licensee.
