164. Duty to be paid on deficiency in excess of 2½ per cent.
- the wholesale vendor shall be responsible for any deficiency in excess of 2½ per cent and duty at the rate prescribed under Chapter V of the Act shall be realised on such deficiency on or before the 31st March ; provided that the Excise Commissioner may, at his discretion, remit either in whole or in part the duty on deficiencies in excess of 2½ per cent. Ganja transported to the warehouse of another wholesale vendor within one month of the date on which it was stored shall be excluded when calculating the allowances for wastage to be made to wholesale vendor from whose warehouse such ganja was transferred.Bhang or Siddhi
