Section 144: Storage wastage

Q: What does Section 144 of The Model Prison Manual, 2016 (TMPM) deal with?

Section 144 TMPM pertains to "Storage wastage". It is part of the The Model Prison Manual, 2016, a legislation enacted by the Parliament of India. Section 144 of The Model Prison Manual, 2016 (TMPM) governs storage wastage. As verified on 19 May 2026.

Q: Is Section 144 TMPM still in force?

Yes, Section 144 of the The Model Prison Manual, 2016 is currently in force across the Republic of India.

Q: What is धारा 144 TMPM?

धारा 144 TMPM is the Devanagari Hindi reference for Section 144 of the The Model Prison Manual, 2016. Section 144 of The Model Prison Manual, 2016 (TMPM) governs storage wastage. As verified on 19 May 2026.

Q: What is Dhara 144 TMPM?

Dhara 144 TMPM is the Roman Hindi reference for Section 144 of the The Model Prison Manual, 2016. "Dhara" means "Section" in Hindi. Section 144 of The Model Prison Manual, 2016 (TMPM) governs storage wastage. As verified on 19 May 2026.

Q: How to cite Section 144 of The Model Prison Manual, 2016?

Cite as: "Section 144, The Model Prison Manual, 2016 (TMPM)" in legal briefs. For academic writing, use the BlueBook format: The Model Prison Manual, 2016, § 144 (India).

Law on Tips Editorial Board

- A wastage of 0.25 percent shall be made for the actual storage wastage found in periodical stock taking in the India made foreign liquor manufactory. The licensee is liable to pay duty at the prescribed rate on the wastage that exceeds the prescribed limit.

Such duty on deficiency shall be realized by the Collector of the district in which the manufactory is situated. Wastages for the purpose of collection of duty on the excess as aforesaid shall be calculated annually, that is, at the end of every financial year for which the licence is in force.

Part - II Country Spirit