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State of Tripura - Section
Section 97B in Tripura Excise Rules, 1962
97B.
A person who has stored spirit in wooden cask under a bond for payment of duty for the purpose of maturing the said spirit shall in lieu of duty payable under Rule 97-A pay to the Administration the duty imposed by Section 27 of the Act on any quantity of spirit so stored which is not forthcoming at the time of removal in excess of the allowances mentioned hereunder unless he is able to account for the deficiency to the satisfaction of the Excise Commissioner.| Where the time of storing in warehouse does notexceed- | Per cent of allowance of deficiency | |
| 2 months | ... | 2 |
| 6 months | ... | 3 |
| 1 year | ... | 4 |
| 2 years | ... | 6 |
| 3 years | ... | 8 |
| 4 years | ... | 10 |
| 5 years | ... | 12 |