Section 1124 in Rules under the United Provinces Excise Act, 1910
1124. Liability of vintner for loss.
- (Rule 31). The vintner shall be held strictly responsible for the safe custody and accounting of all alcoholic liquid under fermentation or other process of manufacture, and of the finished wine at the licensed premises. He shall be liable to pay double the amount of duty on any loss or discrepancy in accounts which he is unable to explain and may be held further liable to penalty not exceeding Rs. 500 at the discretion of the Excise Commissioner.N.B. - The licensee shall maintain a daily accurate account of all transactions (including bottling) of the finished and unfinished wine.
