Amendment status not verified — confirm the current text below against the official source.
Stocks of dutiable goods to be stored in an orderly manner.-(i) All dutiable goods stored in the premises of a person licensed under Chapter VI of these rules or in a private warehouse, whether without or after payment of duty, shall be stacked in an orderly manner, so as to permit of actual counting and, if the Excise Commissioner so requires, packages containing goods of the same kind and with the same quality in each shall be kept together in separate lots and the goods shall be arranged in separate rows each row containing, the same number of packages of uniform size of volume or strength. The Excise Commissioner may also require the licensed person or keeper of the warehouse, to maintain stock cards in respect of the separate lots and to leave an accessible passage free of packages in the middle of the warehouse or other place of storage and a similar passage along the walls of such warehouse or other place of storage at right angles to the aforesaid passage, so as to facilitate counting, and may require that each separate lot or consignment shall be clearly marked with the number ,IE128 RULE 135 HOW REGISTERS AND STOCK ACCOUNTS TO BE MAINTAINED 59 and date of the document under which the goods were admitted to the place Am of storage, the number of the relevant record in stock card. account or warehouse register and such other identifying particulars as he may direct. ision (U) Breach of this shall be punishable with a penalty which may who d t tho sand ru ees t p . ex en o one u 'u%1" 132. Account of stock of goods in a manufactory or warehouse to be taken such and balance to be struck .-As often as the Excise Commissioner may deem it necessary or proper, and at least once in every year. the stock of dutiable alths goods remaining in a manufactory or warehouse or store-room licensed or id in approved for the storage of such goods shall be counted, weighed, by measured, proved, gauged or otherwise ascertained in the presence of the proper officer or the officer-in-charge, as the case may be, and if the quantity so ascertained is less than the quantity which ought to be found in such date premises, (after taking into account receipts and deliveries, and making such allowance for wastage by evaporation or other natural causes, as the e ap- proper officer or the officer-in-charge, as the case may be, may consider rthe reasonable and as may be in accordance with any order issued by the State such Government) the owner of such goods shall, unless the deficiency be accounted for to the satisfaction of such officer, be liable to pay the duty onths leviable on such deficiency: and shall also be liable to a penalty which may extend to ten times the duty chargeable on such goods as are found deficient Py of or a sum of Rs. 2,000 whichever is less. ision 133. Restriction of removal of goods.-Dutiable goods shall not be a the delivered from a bonded manufactory or a bonded warehouse licensed under these rules before six o'clock in the forenoon or after six o'clock in the afternoon, nor at any hour on Sundays and closed holidays. except with the permission of the Excise Commissioner and under such conditions, as the Commissioner may, by general or special order, direct. kcise 134. Licensees' liability for removal of goods by any person .-If any duti- aany able goods are, in contravention of any condition prescribed in these rules, Igned removed by any person from the place where they are manufactured or nd at warehoused. the manufacturer or the licensee or keeper of the warehouse isting shall be held responsible for such removal, and shall be liable to be dealt i and with according to the provisions of the Act or the rules as if he had removed 9 be the goods himself.