(1)Verification of the stock at a winery shall be made at such intervals and in such manner as the Excise Commissioner may direct.(2)The licensee shall submit an account to the Excise Commissioner for all wine, manufactured, excluding stock raking :Provided that in every winery quarterly allowance of five percent loss for wine manufactured shall be made to cover losses on account of racking, storage, pasteurization and other contingencies within the winery. This quarterly allowance shall be calculated on the actual balance in hand at the end of previous quarter plus the quantity since manufactured and received. At the end of the financial year the quarterly figures of such wastages shall be totaled and action against the licensee shall be taken if the actual yearly wastages exceed the permissible limit of five percent.(3)In blending operations undertaken in a winery an allowance of one percent loss shall be admissible in each operation on the quantity that is added to the vat.
