146. Examination and weighment of ganga on receipt.
- (i) The Deputy Commissioner or the Superintendent of Excise or the Sub-Divisional Officer or any other duly authorised officer is required, before allowing ganja to be stored in ganja warehouse, to ascertain by personal inspection of the consignment and by weighment that the seals of the bags or chests are not broken and that the gross weight of each bag or chest corresponds to that noted in the pass.(ii)If the weight should disclose a deficiency in the gross weight of the consignment, and if the wholesale vendor should object to pay duty thereon, on the ground that the deficiency is in the weight of the bags or chests and not of ganja the officer conducting the weighment shall, if the goladar so desires, it, weigh the ganja and the bags or chests separately. He must then re-seal the bags or chests.(iii)Should the covering of any bag or chest appear to have been tampered with, or should the gross weight as ascertained by actual weighment be less than that given in the invoice by one kilo or more, the officer-in-charge of the warehouse shall, at once, cause the bag or chest to be opened and the contents examined and weighed with special care. Any bag or chest received without the original seal or in such a condition as to give rise to the suspicion that it has been tampered with, may, if the Deputy Commissioner thinks fit, be confiscated. The full duty must, at once, be levied on any deficiency in weight, no allowance being made on account of wastage or shortage in transit:(iv)Such deficiency shall be calculated on the total weight of ganja in each consignment and not on the weight in each bag or chest, compared with the entries in the pass. Should there be any incharge of weight, the full quantity delivered, including such increase shall be entered in the stock registers. The presence of dust or foreign matter, and complaints regarding the quality or weight or delay in the supply of ganga, or of damage thereto in transit, should at once be reported to the Superintendent of Excise of the source of supply.Note. - A ganga gola is treated as a shop and is settle annually along with other excise or opium shops.
