Section 226 in Rules under the United Provinces Excise Act, 1910
226. Duty on excise wastages.
(1)(i)When duty has been ordered to be levied from a supply contractor on excess wastage in country spirit or hemp drugs, a copy of the said order shall be sent immediately to the District Officer and the Assistant Excise Commissioner concerned. The District Officer shall, on receipt of the order, deduct the amount from the contract price due to the contractor concerned, and credit the same into the treasury under the proper head and shall inform the Assistant Excise Commissioner and the supply contractor concerned of having done so.(ii)A copy of the order shall also be sent by registered post with acknowledgment due to the supply contractor concerned, who, if he wishes to make a representation, may do so through the Assistant Excise Commissioner within 30 days of receipt of the order.(2)The Assistant Excise Commissioner will also keep the Excise Inspectors of the warehouses concerned informed of the orders of the Excise Commissioner in all cases of excess wastages in country spirit and hemp drugs, and of the representation, if any, made by contractor against the levy of duty. The Excise Inspectors of the warehouses will maintain a register of all such wastages in Form I. D. 25.II- Expenditure
