Section 912 in Rules under the United Provinces Excise Act, 1910
912. [ Quarterly examination of stocks. [Substituted by Notification No. 343, dated July 19, 1975.]
- On the last working day of every calendar month after all the issues for that day are made, the officer-in-charge shall examine the accounts of brewery and take the stock of beer in hand in the brewery. If the quantity of the beer in stock in the brewery on such examination be found to exceed the quantity shown as in hand in the stock account the brewer shall be liable to pay duty on such excess at the rate prescribed for ordinary issue if the quantity be found less than that shown in the stock account and such deficiency does not exceed nine per cent of the total stock of beer in the month the same may be disregarded allowance so that extent being made to cover losses due to evaporation, sullage and other contingencies within the brewery. But if the deficiency in stock be found to exceed nine per cent, the cause shall be enquired into and the result reported to the Excise Commissioner who may direct, the levy of duty on such deficiency as may be found in excess of nine per cent at the rate prescribed for ordinary issue. This nine per cent free allowance shall be calculated upon the quantity represented by the actual ascertained balances in hand at the close of the last stock taking together with the total quantity since manufactured or received as shown in columns 2 and 3 of the register of manufacture and issue (Form B-12).] [Substituted by Notification No. 1962, dated 19th April, 1974, published in U.P. Gazette (Extraordinary), dated 26th April, 1974.]G-Supervision
