NE Rules 151Chapter V · Part V

Section 151 · Method of stock taking

- All the bags or chests should be opened and the ganga taken out, and the ganga classified as unfit for use, if any, should be separated. The request of a goladar to classify any ganga as unfit for use should ordinarily be accepted. The ganga fit for use, unfit for use and refuse respectively, shall be separately weighed, and the ganga fit for use replaced in sealed bags. The ganga classified as unfit for use and the refuse, if any, must be destroyed on or before the 31st March, with the approval of the Deputy Commissioner in the presence of the Superintendent of Excise or Sub-Divisional Officer or other Gazetted officer deputed to take the stock of and write off the accounts on or before the 31st March. The officer, in whose presence ganga unfit for use and refuse are destroyed, shall record a certificate that this has been done.

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