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State of Assam - Section

Section 162 in Assam Excise Rules, 1945

162. Annual stock-taking.

- Stock must be taken by the District Collector or Superintendent of Excise or in a sub-divisions by the Sub-divisional Officer, or by a gazetted officer deputed by the District Collector or Sub-divisional Officer, in each warehouse between the 25th and 31st March, and to avoid complication of accounts no ganja should be issued from any warehouse from the day of weighment to the 31st March. In cases in which the whole of the ganja fit for use is disposed of in the middle of the year, and the goladar relinquished his licence, the account of his warehouses may be closed within the year.