Section 814 in Rules under the United Provinces Excise Act, 1910
814. Allowance for loss in transit.
- [An allowance up to 0.5 per cent will be made for the actual loss in transit, by leakage, evaporation or other unavoidable cause, of spirit transported or exported under bond in wooden casks or metal vessels.The allowance to be made under this rule will be determined by deducing from the quantity of spirit despatched from the distillery, the quantity received at the place of destination, both quantities being stated in terms of litres of alcohol. The allowance will be calculated on the quantity contained in each cask or metal vessel comprised in a consignment.If the report of the officer by whom the consignment of spirit has been gauged and proved at its destination shows that the wastage has occurred above the limit allowable, the person executing the bond shall be liable to pay duty on so much of the deficiency as is in excess of the allowance. The rate of duty leviable shall be highest rate of duty leviable on such spirit in this State.When the wastage does not exceed the prescribed limit, no action need be taken by the Officer Incharge of the Distillery or Bonded Warehouse, as the case may be, but when the wastage exceeds the allowable limit, the Officer Incharge of the Distillery shall obtain the explanation of the Distillers or the person executing the bond and forward the same together with a full report of the circumstances to the Assistant Excise Commissioner or the Deputy Excise Commissioner of the Charge in which the Distillery is situated. The Assistant Excise Commissioner or the Deputy Excise Commissioner shall charge duty on excess wastage provided that when the total wastage in a consignment is within the allowable limit, Deputy/Assistant Commissioner of the Charge may write off the excess wastage in any particular wooden cask or metal vessel :Provided further that the Deputy Excise Commissioner may write off the duty up to Rs. 5.00 if he is satisfied that the excess wastage in a consignment was on account of an accident or other unavoidable cause but in other cases, the matter shall be referred to the Excise Commissioner for orders. Cases in which the Deputy Excise Commissioner writes off duty shall be reported by him to the Excise Commissioner.] [Substituted by Notification No. 10909/IX-241-A, dated 8th February, 1978, published in U.P. Gazette, Part 1-Ka, dated 4th March, 1978.]G-Instruction for Maintaining Forms and Registers
