Section 15: Licensee to account for loss of Indian-made Foreign Spirits
The Tamil Nadu Indian Made Foreign Spirit (Storage in Bond) Rules ,1981State Rules of Tamil Nadu · 1937
For any loss in the Indian-made Foreign Spritis stored in bond or issued there from if found to be in excess by the Commissioner and not satisfactorily accounted for by the licensee, the licensee shall be liable to excise duty on breakages exceeding one per cent which shall be paid by the licensee.
1[15-A. Liability of licensee for loss or damage of Indian-made Foreign Spirit in transit.—The licensee shall be liable to pay excise duty and vend fee at the rates notified by the State Government from time to time on the quantity of Indian-made Foreign Spirit lost or damaged, while in transit under bond.]
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