Section 38(14B)(j) in The Punjab Liquor Licence Rules, 1956
(j)The licensee shall be allowed wastage allowance, for the wastage of PML of any kind and type including Rum or Gin or Whisky of sixty-five degree or seventy five decree proof strength due to breakage or leakage in transit of bottles and pouches containing such liquor from the premises of any distillery in Punjab to the premises of licensee up to one fourth per cent of the quantity despatched. The breakage shall be allowed automatically without applying for the same.