Section 751(b) in Rules under the United Provinces Excise Act, 1910
(b)Dipping place or level of vessel not to be altered. - The distiller shall not cause or allow the dipping place or level of any vessel to be altered or any device to be used to deceive the officer-in-charge in taking the gauge or any vessel, or to prevent him from taking a true account of all wash or spirit in any vessel.
