(2)The licensee shall submit an account to the Excise Commissioner for all beer or wine manufactured but not forthcoming at such stock-taking :Provided that in every brewery or manufactory a quarterly allowance of five percent for beer or wine manufactured shall be made to cover losses on account of racking, evaporation, storage, pasteurisation and other contingencies within brewery or manufactory. This quarterly allowance shall be calculated on the actual balance in hand at the end of previous quarter's stock-taking plus the quantity since manufactured and received. At the end of the financial year the quarterly figures of such wastages shall be totalled and action against the licensee shall be taken if the actual yearly wastages exceed the permissible limit of five percent.
