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State of Punjab - Section

Section 16 in Punjab Liquor Permit and Pass Rules, 1932

16.

If such certificate is produced before or within a reasonable time after the expiry of the period of the currency of any pass, then-
(i)if the certificate shows delivery of any consignment to have occurred in full with no greater deficiency than that allowable according to the scale in sub-paragraph (iii) below the Collector shall order that the bond in respect of such consignment has been discharged.
(ii)But if the certificate shows a deficiency greater than that allowable according to the said scale, in the consignment, then unless the said deficiency is satisfactorily explained, the Collector shall obtain the [Excise Commissioner's] [Legislative Supplement Part III dated 28.1.72.] orders as to the portion of the total deficiency which is to be charged with duty at a rate not less than that fixed for such spirit under Section 31 of the Punjab Excise Act.
(iii)The following shall be the scale of wastage allowance per cent for spirit conveyed in (a) wooden, (b) metallic vessels :-
  (a) (b)
For a journey taking not more than two days 2 ½
For a journey taking more than two days, but not more thannine days 3 1
For a journey taking more than nine days but not more than 18days 4 1½
For a journey taking more than 18 days 5 2
(iv)No scale of wastage is prescribed for bottled spirit. Breakages shall be satisfactorily explained in the remarks column of Form L. 38.
Explanation. - In calculating the time taken by a journey the day of receipt at the destination, but not the day of despatch, shall be included :Provided that if in any case the temperature of the spirit on arrival at its destination is found to be lower than the temperature when despatched, a further allowance shall be made (if required to cover any wastage that has occurred) of .09 per cent for every degree centigrade (05 per cent for every degree Fahrenheit) of difference between the two temperature.