Section 4(5) in The M.P. Country Spirit Rules, 1995
(5)All vessels in the [manufacturing warehouse] [Substituted by Notification No. (26)B-1-24-2000-CTD-V, dated 30-3-2000 w.e.f. 1-4-2000.] whether used as spirit vats or water vats, shall be so placed as to admit of the contents being accurately gauged or measured. These vessels shall be gauged in such manner as the Excise Commissioner may from time to time direct and no vessel shall be used as spirit vat or water vat until it has been gauged and the gauging has been checked and approved by the District Excise Officer.
