Section 90(16) in The Punjab Distillery Rules, 1932
(16)The deficiency allowable during the period of storage in the warehouse is calculated according to the scale prescribed by the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.]. In the event of the deficiency being in excess of the prescribed scale, the inspector will make a brief report in the warehouse register in Form D-21 on the condition of the cask on delivery, i.e. "no apparent cause" in cases where the cask in an apparently sound condition, and a few brief remarks where such causes as leaks, defective staves broken hoops, porous, wood, etc., might account for the excess. Any officer specially authorised by the [Excise Commissioner] to inspect the distilleries in Punjab at his inspection will inquire into the reasons given for the excess, and if he is satisfied, will initial the inspector's entry in the warehouse register in Form D-21. If he is not satisfied that the excess is due to natural or accidental cause, he will submit a report recording his reasons at full length to the Collector so that action for recovery of duty on the excess may be taken under Rule 102, if necessary.Manufacturing, Storing and Passing-out of Spirit
