Section 94 in Rules under the United Provinces Excise Act, 1910
94. Inspection of bonded warehouses.
- The inspection of bonded warehouses involves a careful examination of buildings, plants, chest, materials, etc. Care should be exercised in taking stock and checking the strength, quality and gallonage of spirit and of the quality and of weight of hemp drugs, with a view to seeing that the rules relating to bonded warehouses are properly observed. The opportunities for pilferage of the liquor or hemp drugs at bonded warehouses increase if the inspecting officers are not sufficiently vigilant. Transit and storage wastages also require close attention from Assistant Excise Commissioners. The rules on the subject and all the attendant circumstances should be considered before any recommendation are made to the Excise Commissioner in this connection.The Excise Department is responsible for the upkeep and proper repair of bonded warehouses and their appurtenances. The Assistant Excise Commissioner must bring defects of any kind in them to the notice of the Excise Commissioner. He is also responsible for the carrying out of repairs, execution of works not under the Public Works Department and for the removal of defects.Each bonded warehouse must be inspected at least once every three months, and the instruments, weights and measures in use must be standardized at least once a year.
