(1) If there is a decrease of up to one percent in the stock of alcohol in his possession due to evaporation, spoilage, leakage or filling of alcohol in bottles, he shall mention it in the monthly statement and submit it to the excise officer for reduction.
(2) The statement submitted according to sub-rule (1) shall be checked by the Excise Officer within thirty days.
(3) If there is a deficiency in the balance during the check according to sub-rule (2), the Excise Officer may give a deduction of up to one percent of the balance.
(4) …………
(4a) ………………….
(5) …………….