State Act

THE UNITED PROVINCES EXCISE ACT, 1910

28-A (1) Where the quantity of sprit or beer in stock in a brewery is found, on examination by such officer of the Excise Department as may be authorized by the Excise Commissioner in this behalf to exceed to quantity in hand as shown in the stock account, the brewery shall be liable to pay duty on such excess at the ordinary rates fixed under section 28. (2) Where the quantity of sprit or beer is found less than that shown in the stock account on such examination and deficiency exceeds ten per cent, (allowance to that extent being made to cover losses due to evaporation, sullage and other contingencies within the brewery, and also to cover loss in bottling and storage) the Excise Commissioner shall levy an additional duty at the rate of one hundred per cent of ordinary rates of duty in respect of such deficit as exceeds ten percent over and above the ordinary rates of duty.]1