Section 25 in The Punjab Chemical Works Rules, 1933
25.
Immediately on receipt of the consignment, the officer-in-charge shall enter in ink upon the pass the bulk litres, strength and proof litres found by him after gauging and proving as well as the transit wastage in proof litres for each vessel. The passes shall be retained along with other accounts and kept in a special book file. The Financial Commissioner after considering the monthly return furnished under Rule 44, may call upon the approved manufacturer to pay duty at such rate not exceeding the tariff rate, as he thinks fit on the whole or any part of the wastage which may appear excessive or due to theft or fraud.
