(4)When a shop licensed for the vend of an intoxicant upon which duty is imposed under Section 27 of the Act or under the Indian Tariff Act, 1894 is closed, the Collector shall calculate average daily sale in the shop, based on the sales during the previous months of the year, and the profit of the vendor on such daily sales after deducting from the average total sale-proceeds the amount of the average daily licence fees, the duty, the cost price and contingent expenses at 6½ per cent of the sale-proceeds. Compensation shall then be granted at the rate of such daily profit for the number of days during which the shop remains closed.Time, place and manner of duty
