Rajasthan Stock Taking and Wastage of Liquor Rules, 1959–Rule 5–Demand of tax duty–Set aside by Tax Board–Spirit loaded in the tanker was spilled over due to turning turtle of tanker–Prayer that it was on account of act of the God and there was no negligence on part of respondent-Company–The term wastage in the context of Rules means and suggest that the loss should be on account of natural reasons or process loss–Loss of spirit which was a result of the accident, cannot be said to be wastage–Sub-rule (5) clearly provides that if it is found that the wastage was due to an accident involving no negligence on the part of consignor, no duty shall be charged–No negligence was attributed to the consignor in the impugned communication–Further, the liability was determined without issuing any formal notice–Held, Tax Board rightly set aside the impugned demand.
