125. Periodical stock-taking and levy of duty on excess deficiency.
- The Superintendent of Excise or in his absence, the officer-in-charge of the warehouse will take stock of all spirits in the warehouse on the last day of March, June, September and December, in each year, or on the last of preceding open day, if the last day be a Sunday or a holiday prescribed under Rule 116; and the contractor shall pay to the Provincial Government duty at the rate imposed under Section 21 of the Act on all spirits which may not be forthcoming and for which he shall be unable to account to the satisfaction of the Excise Commissioner in excess of a an allowance of 1½ per cent which will be made to him for wastage. Wastage for the purpose of collection of duty on the excess as aforesaid shall be calculated annually, that is, at the end of each financial year for which the licence is in force:Provided that if it shall be proved to the satisfaction of the Excise Commissioner or of such officer as he shall appoint, that such deficiency in excess of 1½ per cent has been caused by accident or other unavoidable cause, the payment of duty at the above rate on such deficiency will not be required.
