Section 498(12) in Rules under the United Provinces Excise Act, 1910
(12)On the first day of each month a statement in Form C.L. 13 and the total monthly issues of each shop in Form B.W.L. - 10 shall be submitted to the Inspector in-charge of the bonded warehouse at head-quarters of the district in which the shops taking issue are situated. The Excise Inspector of the Headquarters will warehouse include the figures of these issues in the monthly statement in Form B.W.L. - 10 to be prepared by him for the whole district.If the loss by wastage during the month as received by statement Form C.L. - 13 mentioned above exceeds one per cent and the excess is due to neglect, the Excise Commissioner may impose a fine not exceeding five rupees per proof gallon.
