Section 954 in Rules under the United Provinces Excise Act, 1910
954. Verification of receipts.
(1)Immediately on arrival of a consignment of drugs at a warehouse, the Excise Inspector shall, in the presence of the contractor or his agent, ascertain by personal inspection, that the seals of the bags or packages are intact, and by weighment, that the gross weight of each bag or package corresponds with that noted in the pass.(2)If the covering of any bag or package appears to have been tampered with, or if any be received without the original seal, or if the gross weight as ascertained by weighment be less than that given in the pass or railway receipt by one seer or more than, Excise Inspector shall open such bag or package and examine the contents with special care and if there is reasons to believe that the bag or package has been tampered with, he shall immediately report the case to the Excise Commissioner through the Assistant Excise Commissioner for recovery of duty on any deficiency in weight in accordance with paragraph 971.(3)When a deficit exceeding 0.6 per cent is found in the gross weight of a Ganja, package, the Ganja and the box shall be weighed separately, and if the net weight of Ganja still shows any serious deficiency over 0.6 per cent, the fact together with full details of gross weight and separate weight of the box and the contents shall be reported immediately through the Assistant Excise Commissioner to the Chief Excise Authority of the exporting State or Union Territory for inquiry as to the excessive shortage.(4)If there be any increase in weight, the full quantity delivered including such increase shall be entered in the register or receipts.(5)At the time of examination and weighment the full particulars of each bag or package shall be clearly and carefully entered in the Register, I.D. 18 by the Excise Inspector in-charge whose initials and those of the contractor or the agents certifying to the correctness of the examination and weighment shall be affixed in columns 14 and 15 opposite the entries relating to each bag or package. No alteration shall be made in the entries without the previous sanction of the Assistant Excise Commissioner.
