Section 93C(38) in Rules Framed by Board of Revenue under section 90
(38)If any loss of ganja is detected due to theft or inadequate lights or for any acts of omission or commission on the part of the licensee he shall be liable to pay penal duty on the quantity of loss due to his negligence. Such penal duty will be an amount equal to the amount of duty at the rate of duty on ganja in force at the time.
