Section 1063 in Rules under the United Provinces Excise Act, 1910
1063. Wastage allowed and modes of dealing with excess wastage.
- (22) Wastages at shops not exceeding 0.2 per cent in the case of opium and 0.5 per cent in that of Ganja and Bhang may be written off by the Collector on satisfaction after such inquiry as he may consider necessary that they are genuine working wastages. The Head Salesman/Salesman/Assistant Salesman shall otherwise be required to make good the loss to the Government on account of these wastages. If the wastage exceeds the allowable percentage fixed under the rule in any case but the Collector is of opinion that the same be written off, recommendation to the effect along with reasons therefor shall be submitted by him for orders to the Excise Commissioner. In all other cases wherein the genuineness of the cause of wastage is not proved to the Collector's satisfaction the Head Salesman/Salesman/Assistant Salesman shall be required to make good the loss and suitably punished if suspected of dishonesty or misappropriation.
