- (i) Duty on worts shall become due immediately on being charged. The licensee shall maintain a Personal Ledger Account in accordance with the direction issued by the Excise Commissioner in the matter for the purpose of maintaining a current account of the duties payable by the licensee, wherein the licensee shall deposit sums at periodic intervals sufficient for day-to-day deduction of duty therefrom in respect of the wort accepted and charged to duty. No wort shall be mixed up with yeast and no subsequent operations relating thereto shall be carried on till the duty in respect of such wort has been credited in favour of the Government through such Personal Ledger Account.(ii)For the purpose of charging duty 90 per cent of the total volume of wort shall be deemed as equivalent to the volume of beer to be charged with duty.(iii)No beer shall be removed from a brewery except on prepayment of duty in the manner stated in sub-rules (i) and (ii) and under authority of a transport or export pass, as the case may be, issued by the Excise Officer in charge of the brewery.
