Section 28A(2) in The United Provinces Excise Act, 1910
(2)Where the quantity of spirit or beer is found less than that shown in the stock account on such examination and deficiency exceeds ten per cent, (allowance to the extent being made to cover losses due to evaporation, sullage and other contingencies within the brewery, and also to cover loss in bottling and storage) the Excise Commissioner shall levy an additional duty at the rate of one hundred per cent, of ordinary rates of duty in respect of such deficit as exceeds ten per cent, over and' above ordinary rates of duty.]
