- The content of vats must be gauged and proved :(1)When there is any suspicion of fraud in respect of spirit contained in a vessel, or when an accident occurs-(a)in a store vat-Before receipt of spirit and after receipt;(b)Before reduction or blending and after reduction or blending;(c)Before issue and after issue of spirit.(2)When there is no transaction in a vat for a week, the contents must be gauged and proved.
