- If fire, theft or any other accident, causing loss or damage to liquor, stored in the warehouse takes place, the Excise Commissioner shall immediately cause an enquiry to be held by a Gazetted Officer and if in such enquiry, it is found that theft or fire has occurred due to connivance or negligence of the licensee, the Excise Commissioner shall determine his liability to pay the duty on the wasted liquor. On receipt of the enquiry report and on the basis of the evidence before him, the Excise Commissioner may if he is satisfied, that the theft has occurred due to connivance or negligence of the licensee, take necessary action against the licensee:Provided that before any liability is determined, the licensee shall be given an opportunity of being heard after giving him a copy of the enquiry report.
