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State of Odisha - Section

Section 133 in The Board's Excise Rules, 1965

133. [ Duty on deficiency of Ganja or Bhang. [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.]

(1)No allowance shall be made for any loss or deficiency of Ganja or Bhang in transit under bond, unless in any case the Commissioner is satisfied that such loss is due to dryage, and the duty on any such loss or deficiency shall be recovered in case of a licensed warehouse, from the licensee of the warehouse by the officer-in-charge of such warehouse, and in case of a departmentally managed warehouse, from the officer-in-charge of such warehouse, after the Ganja or Bhang Imported or transported is deposited in the warehouse.
(2)The limit of wastage through dryage in Ganja or Bhang in a warehouse shall not exceed 1½ per cent of the total quantity stored in a warehouse during the year and any excess beyond this limit shall be chargeable on which the duty shall be recovered, from the licensee in case of a licensed warehouse, and from the officer-in-charge of the warehouse in case of warehouse departmentally managed, immediately after the excess dryage is detected.]