- The accounts of brewery and the stock of beer in hand in it shall be examined by the Superintendent of excise or by the other Excise officer authorized in this behalf by the Excise Commissioner once a quarter, if the quantity of beer in stock in the brewery on such examination be found to exceed the quantity shown in hand in the stock account , the brewer shall be liable to pay duty on such excess at double the rate prescribed for ordinary issue. If the quantity be found less than that shown in the stock account, the cause of the deficiency shall be enquired into and the result reported to the Excise Commissioner who may direct the levy of a fine not exceeding double the amount represented by the duty on such deficiency provided that any deficiency not exceeding 5(five) percent shall be disregarded an allowance to this extent being made to cover loss in bulk due to evaporation, ullage and other contingencies within the brewery.