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[Cites 0, Cited by 0] [Section 152(1)] [Section 152] [Entire Act]

State of Assam - Subsection

Section 152(1)(b) in Assam Excise Rules, 1945

(b)if on arrival of ganja at its destination, and deficiency in quantity (as compared with the quantity received at the source of supply) is found, a penalty, duty on such deficiency at such rates as may be prescribed shall be payable ; provided that the whole, or any portion, of such penalty, duty may be remitted, should the Excise Commissioner hold such deficiency to be due to dryage, vide Rule 164 below ; and