16A. [ [Inserted vide O.G. No. 2 Part-III, dated, 12.1.1996, B. & O. Notification No. 8630, dated, 27.12.1995.]
(1)Wastage allowance up to a maximum 2% (two per cent) of all spirit in the process of re-distillation of Rectified Spirit shall be allowed.](2)The distiller shall pay to the Government duty at the rate prescribed by the State Government under Section 27 of the Act, on all spirit which may not be forthcoming in the stock-taking mentioned in Sub-rule (1) and for which he is unable to account to the satisfaction of the Commissioner, in excess of a wastage allowance of 1½ per cent calculated on the number of proof litres passed into the store room.(3)Wastage for the purpose of collection of duty on the excess as aforesaid in Sub-rule (2) shall be calculated annually, that is, at the end of the year for which the licence is in force.(4)If it is proved to the satisfaction of the Commissioner, of such officer, as he may specify, that the deficiency or wastage, mentioned in Sub-rules (2) and (3), in excess of 1½ per cent has been caused by accident or other unavoidable cause, the payment of duty at the above rate on such deficiency shall not be required.
