The vessels used as receptacles may be of any materials they shall be of regular shape; large covered shall be fitted with man holes of a size approved by the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.], and every vessel shall be provided with proper approved arrangements, for gauging with rods and with tables showing the number of litres contained in them when filed to every 254 millimetres (tenth of an inch], by either the wet or the dry method of gauging, according as the[Excise Commissioner] decides to apply one or the other method to such vessel. When the wet method of gauging is applied to any vessel, a permanent dipping rod of a pattern approved by the [Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.] shall be fixed in a manner approved by him to that part of the vessel where there is the greater depth of liquid in it.
