(2)[ (a) When any intoxicant kept in the premises a licensed Bonded Warehouse is found deteriorated in quality by the Officer-in-charge or Superintendent of Excise samples of the stock shall be drawn and sent for Chemical Examination to a certain laboratory whether it is fit for human consumption.(b)Before the sample of the spoilt stock is sent for Chemical Examination, the Officer-in-charge shall prepare a list of such stock indicating the detail as under Sub-rule (3) and Sub-rule (4) of Rule 39-A including number of bottles to be physically examined jointly by the Superintendent of Excise and the Executive Magistrate as under Sub-rule 3-c(III) of Rule 135 at two stages named before the samples are sent for Chemical Examination and before the spoilt stocks actually destroyed.(c)If the stock Is found to be unfit tot human consumption on Chemical Examination, the issue shall be held up and the stock may be destroyed. In case of I.M.F.L. and Bear destruction may be made in the following manner :(i)Permission of the Collector for its destruction shall be obtained if the quantity to be destroyed is within 50 B.L. of I.M.F.L. and 250 B. L. of Beer.(ii)Prior approval of the Excise Commissioner shall be obtained for destruction if the quantity to be destroyed exceeds the prescribed limit under Sub-rule (i) of Rule, 135.(iii)After permission is accorded under Sub-rule (i) or (ii), as the case may be, the stock shall be destroyed by the Superintendent of Excise in the presence of an Executive Magistrate to be nominated by the Collector.(d)The officers in whose presence the stock is to be destroyed shall keep record and a certificate to this effect under their signature and also sign the Register maintained in the Bonded warehouse.]
