(2)Wastage for the purpose of duty to be calculated annually but explanation to be called for immediately after stock-taking. - Wastage for the purpose of collection of duty on the excess as aforesaid shall be calculated annually, that is, at the end of the year for which the licence is in force, but the contractor, distiller or licensee shall be called upon to explain any excess wastage and to adduce any evidence which he may desire to adduce in support of his explanation immediately after each occasion on which stock has been taken, and if it shall be proved to the satisfaction of the Excise Commissioner or of such officer as he may specify, that such deficiency in excess of 1½ per cent has been caused by accident or other unavoidable cause, the payment of duty at the above rate of such deficiency shall not be required.
