Section 1062 in Rules under the United Provinces Excise Act, 1910
1062. Saving in transaction of empty bottles to accrue to the State.
- (21) The supply contractor supplying country spirit in sealed bottles to State managed shops shall be entitled, besides bottling charges, to the price of the bottle at the rate of 37 paise per quart, 31 paise per pint and 22 paise per half pint. On return of undamaged empty bottles at his warehouse, he shall have to pay back to the Head Salesman/Salesman or Assistant Salesman, as the case may be, at the same rates. The consumer, however, while returning undamaged empty bottles at the State managed shops, shall be entitled to get only 36, 30 paise and 21 paise per quart, pint and half pint, respectively. The gain of one paisa per bottle of all kind so effected shall, under the State management system accrue to the State. The gain of this account shall be calculated every month and the calculated amount deposited in the treasury under the head TO-State Excise Receipts-Miscellaneous'. The amount so deposited together with the number and date of the treasury receipt shall be noted in the remarks column of the "Register of account of empty bottles" in Form S.M. 14 and the receipt maintained for verification of the entries by the Excise Inspector.The District Excise Officer may write-off breakages not exceeding Rs. 10 in value and the Collector those exceeding Rs. 10 but not exceeding Rs. 50. Losses involving high amounts shall be referred to the Excise Commissioner for orders.
