124. Periodical stock taking and levy of duty on excess deficiency.
- The Superintendent of Excise or in his absence, the officer-in-charge of the warehouse will take stock of all spirits in the warehouse on the last day of March, June, September and December in each year, or on the last preceding open day, if the last day be a Sunday or holiday prescribed under Rulel'15, and the contractor shall pay to the State Government duty at the rate imposed under Section 20 of the Act.
