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State of Punjab - Section

Section 101 in The Punjab Distillery Rules, 1932

101.

If it is found that the wastage in any distillery is excessive the[Excise Commission] [Legislative Supplement Part III dated 28.1.69.] may prescribe a scale of wastage and the licensee shall pay duty as on issue, respect of all losses attributed to wastage, in excess of the scale fixed.[101A(1). - The following scales of wastage allowance for spirit are prescribed for a distillery licensed in Punjab :-] [Substituted vie Punjab Gazettee Legislative Supplement Part III dated 25.2.1977.][Wastage allowance in case of :-] [Substituted vide Punjab Notification dated 29.6.1999.]
Spirit Store-room Bottling operations Bottled Spirit-room Re-distillation
1 2 3 4
2 per cent 1.5 per cent 1 per cent 1 per cent
The above scales will apply both to country spirit and Indian made foreign spirit. Where the wastage of spirit exceeds the prescribed limit duty on wastage of each kind of spirit, for which a separate rate of duty is fixed will be calculated separately, but, for this purpose, various brands of Indian made foreign spirit, which are chargeable to the same rate of duty, will be taken up together.
(2)Wastage shall be calculated for each month, but the charge on account of duty shall be made at the end of the financial year and the distilleries shall be allowed to set off the results of the month, in which the wastage of spirit was less than the prescribed scale against those of the months, in which the wastage exceeded this scale.
(3)The figures of wastage in various operations shall be worked out in Forms D-26, D-27, D-28 [and D-29] [Added vide Punjab Notification dated 29.6.1999.].
(4)Duty shall be charged, as on issue, at the rate applicable to the particular kind of spirit, subject to the following exceptions :-
(a)Duty on excess wastage of Plain country spirit above the strength of 43 degree over proof shall be charged at the rate prescribed for plain Country spirit and not at the rate, prescribed for rectified spirit.
(b)No duty on excess wastage of denatured spirit shall be charged ; provided that the denatured spirit is stored separately within the distillery enclosure.
(c)Duty on excess wastage of matured spirit, if any, shall be charged under Rule 102, read with sub-rule (16) of Rule 90, and not under this rule.]