Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 4] [Entire Act]

State of Madhya Pradesh - Subsection

Section 4(1) in Distillery, Bottling and Warehouse Rules Made Under Madhya Pradesh Excise Act, 1915

(1)An allowance shall be made for the actual loss in transit by leakage or evaporation of spirit transported or exported to warehouse or the other distilleries from distilleries or other warehouses in this State in drums/tankers at rate not exceeding the maximum quantities specified below-
  Distance from distilleries to warehouse ordistilleries and from the warehouse to another warehouse Maximum rate of wastage allowance
  (1) (2)
(i) Upto 250 Kilometers 0.3 per cent.
(ii) Above 250 Kilometers but not exceeding 500 Kilometers 0.5 per cent.
In Tankers  
(iv) Upto 250 Kilometers 0.1 per cent.
(v) Above 250 Kilometers 1.2 per cent.
I. Provided that there shall be no allowance of transit wastage on spirit received from a distillery to a warehouse situated within the premises of the same distillery or warehouses receiving liquor within warehouse premises by actual measurement. But where a tanker transports spirit from Distilleries for two or more warehouses, the transit loss shall be accounted for at the last warehouse on the total quantity which was taken and transported from the distillery at a time in a single consignment.II. (i) Provided further that the Excise Commissioner may reduce the above scale for any warehouse.
(ii)If the report of the officer by whom such consignment of spirit has been gauged and proved on arrival at its destination, shown that wastage exceeding the limits specified above has occurred, the Excise Commissioner or an officer authorised by him may impose a penalty at the rate not exceeding Rupees Twenty five per proof litre for the quantity of excess wastage.
III. Provided also that, if it be proved to the satisfaction of the Excise Commissioner or such other officer authorised by him in this behalf, that such deficiency has been caused by some unavoidable accident or other reasonable cause, the amount levied or leviable on such deficiency shall be refunded or written off by the Excise Commissioner himself or an officer authorised by him.]