Section 54(2)(a) in Tamil Nadu Prohibition Act, 1937
(a)for the issue of licences and permits and the enforcement of the conditions thereof ;(aa)[ prescribing the penalty for wastage or shortage of spirits in excess of the prescribed limits at such rate not exceeding twice the normal rate of excise duty or fee that would be payable on the quantity of the spirits lost in excess of the prescribed limits;] [Inserted by Tamil Nadu Act No. 33 of 1986.]