Arunachal Pradesh Excise Rules, 1994

'The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY ,---- ...··---·------ -------- No. 10), Vol. VI, Naharlagun, Wednesday, March 16, 1994, Phalguna 25, 1915 (Saka) -------·----- GOVERNMENT OF ARUNACHAL PRADESH FINANCE DEPARTMENT NOTIFICATION The Fubruary 28,. 1994 No. EX-73/93.-In exercise of the powers conferred by Section 77 read with Section 7S cf the Arunachal Pradesh Excise Act, 1993, the Governor of Aruna.chal Pradesh . is pleased to make rules for carrying out the objects of the said Act, as follows :- RULES

1. These rules may he called Arunachal Pradesh Excise Rules, 1994.

2. They shaJ.l co.me into force at once.

3. In these rles, unless there is anything repugnant in the subject · or context:-

(a) "Governor" means the Gevraor of Arunachal Pradesh ,

(b) "Governmem" means 1-be State Government of Arunachal Pradesh, Commence­ ment.

Definitions.

( c) ''Excise Com:tnissioner'' rceans the appointed under the Act, Excise Commissioner

(d) "Coliecfor" means. the Deputy Commissioner of the District and includes any cfliccr appointed by the State Government to exercise and perform alt or any of the powers and func­ tions as Col,lector under tbe Act and Rules, "Act" means the Arunachal Pradesh Excise Act, 199:l, "Blending" means the mixture of spirits or wines of different strengths or of different qualities,

(g) "Bottle" means bottic as defined in clause (c) of Section 2 of the Act,

(h) "Brewer of Sale" means a person who brews beer for the use of any other person at any place other than the premi­ ses of the persons for whose use the beer has been brewed and includes any licensed dealer in retailer of beer, Who brews beer, ·

(i) "compounding" means the artificial preparation of foreign liquor by the addition, to imported or locally made liquor, of flavouring or· colouring matter or both ,

(j) "contractor" means a person to whom the exclusive pr:ivil~ge­

(a) of supplying by wholesale, or (.b) of manufacturing and supplying by wholesale, country spirit to licensed rerail vendors of the same has beeu granted by the Government under Section 17,

(k) a "degree of gravity" shall be taken as equal to the one­ thousand part of the gravity of distilled water at sixty deg­ rees of Fahrenheits thcrmometre, (I) "distilier''' means a person who holds a license to work a distillery in Arunachal Pradesh,

(m) "to gauge ' means to determine the quantity of spirit contained in or taken from, any cask or other receptacle, or to deter­ mine the capacity of a cask or other receptacle,

(e)

(f) ------····

(n) 'London Proof (L.P)" or "Proof" means the strenght or proof as ascertained by means of Sykes' hyd·ro111eters. and denotes that spirit which at the temperature of 5l Fahren­ heit weights exactly 12/13h part of an equal measure of distilled water ;

(o) 'obscuration'' means the difference, caused by matter in solution, between the true strength of spirit and that indu­ cated by the hydrometer ;

(p) "ordinary denatured spirit'' means spirit denatured with the general denaturant prescribed for use in Arunachal Pradesh ;

(q) "Plain spirit" means spirit to which no flavour has been communicated and to which no favouring or colouring matter other material or ingredient has' been added ;

(r) "Prescribed" or a "Approved" means prescribed or approved by the Government or the Excise Commissioner ;

(s) to "Prove" means to test the strength of spirit by a hydro­ meter or other instrument prescribed by the Excise Commi­ ssioner ;

(@) "Rectified spirit" means plain spirit of a strength of not less than forty degrees above proof ;

(u) ''Reducing" means the reduction of liquor from a higher to a lower alcoholic strength by addition of water ;

(v) "Still" includes any part of a still and any apparatus what­ ever for distilling or manufacturing spirit ;

(w) "Sugar" means any saccharine substances, extract or syrup and includes any material capable of being used in brewing except malt or grain of any kind ;

(x) "Awash" means material for distillation which is under or has undergone, fermentation by natural or artificial means ;

(y) ''Company'' means a company as defined in the Indian Companies Act, 1956; and

(a) "Country liquor" means "Apong" "Ara" "Bangchang" ·Chaa", "Chang", "Juoo', "Kham'', "Laow", "Singchang' and "Yuu" means any fermented rice, millet, or other grain and· in whatever name it may be called locally and includes Arrack and nay liquid obrained there from bat does not include beer.

2 The Arunachal Pradesh Extraordinary Gazette, March 16, 1994______

CHAPTER-I Rules made under Section 77 Appointments, Transfors and Punishment

4. The Excise Commissioner is empowered --­

(a) to promote and transfer oflicers of the Excie Department of the rank of Inspectors, and Excise Commissioners power .to promote, transfer and punish certain Excise officers.

() to promote and transfer and to suspend, reduce, dismiss or otherwise punish officers of that depa-rtment below the rank of Inspector.

Appeal t!O collector.

Appeal to Excise Commissioner.

APPEALS 5, An appeal shall lie to the Collector from any order of an officer exercising any power or performing any duty under the Act in subordination to the Collector.

6. An appeal shall lie to the Excise Commissioner from an original or appellate order made by the CoHector.

Limitation, Procedure,

7. Every memorandum of appeal must be presented within one month from the date of the order appealed against.

S. Every memorandum of appeal shall be accompanied by tho orcler appeal against, in original, or by ail authenticated copy of such order un1ci.s the omission to produce such order or copy is explained', to the satisfaction of the appellate authority.

Th_e Arunachal Pradesh Extraordinary Gazette, March 16, 1994 IMPORT, EXPORT A-Nb . TRANSPORT

9. Th<. i~port, export and transport, respectively of tbe intoxicants hereinafter specified shall be subject to the following rules, in addi­ ·tio.n to the restrictions imposed by sections. 7, 8 and any prohibition made under section 7 and any rules made under clause (xi) of see­ tion 77 of the Act.

FOREIGN LIQUOR Import of. foreign liquor under Bond for payment of excise duty '

10. The import of foreign liquor under a l10nd for• the paymen-t of the duty imposed under section 22 of the Act may be made only by a person of one .of the following clauses to whom a license has been granted by the Excise Commissioner under section 11 of the Act, na,mely :- {a) a veador holding a. license for tire sale of foreign liqnor, 3 Rules applica­ bleo to import and transport, Condition under which import can he made.

a manufacturing chemist requiring rectified spir.it for use in the manufacture of drugs, medicines or cheniicails, who has obtainsd general permission from the Excise Commission­ er to import such spirit under a bond, and after such person or his agent has

(i) executed a bond ( which may be either a general or a sprcial bond ) in favour of Collector for the payment of the said duty, and

(ii) obeyed ali rules in force in the district or place from which the export was· made.

ll. Foreign liquor shall not be imported under a bond as aforesaid Passes.

unless-· (a:) the consignment is accompanied by a. palls granted by the Collector of the exporting district or place, or by the officer in-charge of the distillery or warehouse from which .it was Laken, ·and containing the following particulars regarding each vessel in the consignment namely, the distinc­ tive number, the capacity and tie contents of the vessel in bt_dk litres to t.he nearest tenth of a litre, the temperature, hydrometer indication, true strength and obscuration of t:he spirits contained in the vessel when despatched, together with the date of d e s p a t c h e d , and i n t l e case of a metal vessel, the gross weight when despatched and the weight qf tho empty vessel ; and

(b)

(b) the. Collector of the importing disitrict has received a copy of the said pass from the Chief Revenue Authority of the exporting district or place or from the officer in-charge of the said distillery or warehouse.

12. (1) Whenever any foreign liquor is imported under a bond as aforesaid, it must, on arrival in Arunachal Pradesh, be taken dircct to the distillery or excise warehouse specified in th.is behelf in the pass referred to in Rules 1 l and fixed by the Collector for the storage of such liquor.

(2) On the arrival at a distillery or excise warehouse in Arunachal Pradesh of any such liquor, it shall be gauged and proved by the officer~iu cllarge of the distillery or warehouse, and shall be taken into store and entered in his· accounts.

(3) As soon as may be after such arrival, the Qfficer in--ebarge of the distille.ry or warellouse shall certify on tb.e importer's copy of the pass full details regarding the liquor received, in such from as may be prescribed in the pass or requ'ired by the authorities of the expor­ ting district or place.

Procedure to be followed on receipt at place of destination.

4 The· Amnachal Pradesh Extraordinary Gazette, Maren 16, 1994 -------------- EXPORT OF FORE!GN LIQUOR TO STATES IN INDIA UNDER BOND FOR PAYMENT OF EXCISE DUTY Execution of bond. .13. (!) When any person desires to remove foreign liquor from and distillery or excise warehouse for export to any other State in India, under a bond for the payment of excise duty. he must execute a bond, in the prescribed form, before the Collector.

(2) Such bond may be either a general or a special bond.

(3) The Excise Commissioner &hall sign the bond on behalf the Governor as a party to the instrument:

(4) The Excise Commissioner shall then intimate the fact of the execution of the bond to the officer-in-charge of the distillery or excise warehouse, who shall, afer tie particulars thereof have been entered in the prescribed bond regi3ter, issue the liqour as if duty had been paid.

Liquor to be 14. No liquor shall be so issued until it has been gauged and gauge and pr- proved by the officer in-charge of tae distillery or warehouse.oved before issue.

Passes.

Vessel to be marked and sealed.

Accounts of exports.

15. (l) A pass in triplicate shall be prepared by the officerin­ charge of the distillery or excise warehouse when any liquor is issued under sb-rule (4) of Rule 13.

(2) Oi1c copy ·of the pass shall be deliverel to the exporter, to accompany th_e consignment. the second shall be forwarded to the Deputy Commissioner of the Jistrict to '-Vhich the riquor is to be taken and the third shall be retain for record.

16. (I) E.,ch cask or other vessel containing liquor issued from a disUllery or excise warehou.se unc!e, mb-n!e (4) of rule 13 shall bear marks shcwi;:;g deariy the name of such <li.,;Ul!ery or warehouse, and the number of the cask or other ves:-.el and the nature, quantity and strength of its contents.

(2) Each such cask or other vessel shall by the ofter in-charge, and a distinct impression of the seal shall be aflixed on the pass for­ warded to the Collector of the inportung under clause (2) of Rule 15.

17. Accounts of all exports shall be kept, in the prescribed form, by 'the officer in-char~e of the distillery or warehouse.

TRANSPORT OF FOREIGN LIQUOR UNDER BOND FOR 'PAYMEN'r OF EXCISE DUTY

18. Rules 13 to 17 shall apply, mutatis mutandis, to the transport between distilleries and excise warehouses· of foreign · liquor on which full duty has not been paid under the Act.

COUNTRY SPIRIT IMPORT OF COUNTRY SPIRiT

19. (1) Country spirit may be imported only with the pe•rmission o.f the Collector and under a bond for the payment of excise dutyand by-

(a) a person to whom an exclusive privilege for the supply or sale of such spirit has been granted under Section 17 cif the Act, or tb} Rules IO to 12 shall apply to .such imports.

EXPORT OF COUNTRY SPIRIT

20. (1) Country spirit may be exported only under a bond for the payment of excise duty and with the permission of the Deputy Com­ missioner which will not be given unless the authorities of the place of import allow the importation such spirit therein.

(2) Rules 13 to 17 shall apply, matuatis mutandis, to such exports.

; 4 E¥ a A L (OJ£ ¢ G..,..... "--- " s;: zr. AZ 4!2C: ~ k-.-l&S: & Ek tfl !Qi .Qi r (fi The Aru.nachal Pradesh Extraordiary Gazette, January 12, 1994 TRANSPORT OF COUN:I'RY SPIRIT

21. Rules 13 to 17 shall apply, mutadis mutandis, to the transport of country spirit between distilleries and excise warehouses.

DURATION AND NUMBER OF LICENSES

22. L_icenses for the wholesale or retail vend- of intoxic•ants may be granted for one year, from the 1st April to the 31st March or _for any shorter period ,vithin that year, subject to tae following p-rovisi-ons :-

(1) Licenses for the retail vc11d of country spirit in .Arunachal Pradesh may be granted for three years beginning on the 1-st April ;

(2) licenses for _the retall vend of Country Liquor may be granted for any number of years i1pto three beginning on the . l st .April, in cases where the Excise Commissioner considers this advis_able .;

(3) wholesale licenses fdr the supply and sale of intozicants may be granted for any number of years noi exceeding five, as the Government may decide in eacn case ;

(4) License for the sale of foreign Hquor may be granted for one year, from the 1st April to the 31st March or for any shorter period within L1at year ;

(5) Licenses for the sale of absoluk alcohol shall be granted by the Deputy Comn1issio:1cr to approved persons only". As a general rule, such licenses. shall noi be granted to vendors of potable spirit.

23. The nnm1ler of lieense which may be granted for any local _a_rea shall be regulated by the need, of the people of that area, and no license for e sale cf any intoxiant in any local area shail be granted unless it is required either to meet an ascertained dema:ncl. for such intoxicant or to counteract supply througit il!idt sources ;

24. The general principles stated below 1,h2.1l be borne_ in mind and shall be applied by Excise Commissioner so far as possible in fixing •foe number of licenses to be granted for the retail s:ale of liquor.

Liquor l)]1ops should not be so sparsely distributed as to give to each a practical mo11opoly over a consiclerab1y area, or at least such a monopoly should only be allowed when pr!ces can be effectively fixed.

At the same 1i1.1e, t,vo c, more shons shoulJ not be eouaJl.v conveni­ ent to a cos?derable number f persons. r other words, liquor shops :ne~d. not be so limit<::d in nuraber as to make it practically impos-si.ble -for a resident in a particular area to get llis liquor except from one particular shop; but it should only be possible for him to obtain his requirements from two different sips 4 the. cost of considerable incon­ vience, and he ought to have as title freedom of choice in the matter as possible.

LOCATtoN OF SHOPS AND PROCEDURE FOR GRANT OF UCENCf.

25, (1) No new shop shallo licensed for the coasamprion of liquor .o:n rhe vep:tlo:·s prcmi,,es,- (a} in a marker-place, or

(b) at the entrance to a market-place, or P.eriod for which licensemay be granted for whole sale and retail vend c,f intoxicants.

• I Number of - licenses to be fixed according to Jocal needs.

Principles to be applied ·in {!.xing the number of retail licenses for liquor.

Prohibited for liquor shops.

(c)

(d) in close proximity to a bathing ghat, school, hospital, place of workship, factory or other places of p·..iblic resort, or ir the congested portton of a village.

(2) So far as practicable, an established liquor shop licensed for the c<m%mption of liLpor on the premises should not be allowed to rem~nn on a site which would not, under clause (l) of this rule, be ermissi­ ble for the location of a new shop.

6 The Arunachal Pradesh Extraordinary· Gaze_tt,e, March 16, 1994--,...---·-------------------------- Principles to be observed in granting- licen­ ses for liquor shops, Retail liquor shops within two miles of border of an-­ other district.

Places where fir;¢'\gn liquor 'on' licenses may be grant­ tcd.

Prohibition of sale of country spirit and fo­ rei.gn li'.q-uor on the s.ame p,re­ mises.

Licenses not -to b.e granted to persons co­ .hvicted of non­ bailable offen­ ccs of whosc cond,uct is un­ satisfactory, or who are intero­ sed in manuf­ actur or .sal,e or' i'nto.xican1s in foreign terr­ itory or States adjoining Aru­ nacha] Pradesh or i'n certain circumstances to · holders of licenses. for ou­ tstills or dist­ illery shops.

26. In granting licenses for new sh_ops, and, as far as practic;:tl, -in granting 1.icenses for established liquor shops, -the Excise Commissioner shall have regard to the foUo,wing principle's :--

(a) a liquor shop should nol be inaccessible- to consumers, bi:1t it should not be in such a situation as to obtrued itself on the· attention {If the public or to- render persons passing by subject to annoyance 1'rom persena drinking ;

(b>) in towns, the position of a liquor shop should be so· far public.

that per-sons entering. it should not escape .observation, and it should not be so prominent as to compel attent-i:011 e.g. by occupying a whole s.id.e of a public square ­

(c) a liquor shop should never occupy a position to which theneat neighbours object on grounds which, upon inquiry, appearto be sufficient and free from malice or ulterior motives.

27. Licenses for the retait sale of liquor at any pface within three­ km of the horder shall not be granted unless the Ex.cise Commissioner so. directs..

28. Licenses for t!i.e sate of forefgJl Hquor for consumption on the vendor's premises shall only be granted in places where there is a proved:

demand on the part of a class of drinkers accustomed to foreign liquor· e-.g. in large industrial centres or in towns- where there is. a population especially accustomed to drinkfng such liquor.

29. Appfication for the sale of foreigJ1 liq:uor- shall be submitted to the Deputy Commissioner who, after verification iii prescribed for-m may be reeomm.ended to the Excise Commissioner, for 'grant of such licence.

PROHlBITlON OF GRANT OF RETAIL UCE.NSj:'::S TO CERTACN PERSONS 30: Liceiwe · for the sale- o'f foreign liquor, may, with the previous sanction of the Excise Comm.issionet, be granted b,y the- Collector, either­ 'by a:uction- or b,y- tend.er.

31. Licenses shalt not be granted for- the sale of foreign liquor and country spirit on the same p,rcmises.

32. Licenses for the· re1aif safe of any intoxicant s,haI'l not ordinary by granted -­

(a) to any pi!rsons who h-ave been convicted by a Criminal Court' of a non-bailable offence~ or

(b) to former Iicenses who are in arrears to the Government \vJ1ose:, conduct has been found to he unsatisfactory q,r who have been foul1d.

guiity of any serious breach of conditions of their licens.cs..

33. No license shall be granted to any person who is interested whether directly or indirectly in the manufacture or sale of any intoxi­ cant in any foreign territory or State bordering upon Arunachal Pradesh.

-t The Arunacbal Pradesh Extraordinary Gazette, March 16, 1994 -----------34. No license. shall be granted to an outstill license for ·the retail sale of foreign liquor or distillery spirit or country liquor in a shop within thirty-two km of his outstill.

35. No lic_e.nse shall be granted to a distillery shop licensee for the retail sale of foreign liquor or country liquor in a. shop within thirty­ two km of his distillery shop.

7

36. No license for tb.e retail sale of country spirit shall be granted to any person who has been granted the exclusive privilege of manu­ facturing or supplying to retail vendors or of manufacturing and supply­ ing country spirit to retail vendo.rs thereof within a specified area, or to any person who has a joint interest either directly or indirectly with the grantee of an exclusive privilege as aforesaid, in such grant.

PROH'fBITlON OF SALE TO CERTAIN PERSONS

37. (1) No intoxicant shall be sold - {a) to any railway servant at the time 011 duty, to any excise. gr police officer below the rank of Sub-Inspector being in uniform any vagrant under police esco.rt, or any insane person, by any licensed vendor or by the agent .or servant or any licensed vendor, or

(b) to any soldier, whether in uniform or not any member of a soldier's family, or any camp-follower, by any licensed vendor or the agent or servant of any licensed vendor unless such licensed vendor has been approved by the General Officer Commanding the Division or the Officer Commanding a Cantonment or camp :

Provided that at railway and steamer refreshment rooms and dak bungalows -

(i) troops and camp-followers marching under the command of -- an officer may be supplied with the consent of such an officer ; and

(ii) soldier and their families travelling in small parties not under the command of an officer may be sapplied with reasonable quantity if the man are in uniform and sober.

(2) In this rule -

(i) 'soldier' does not include a commissioned officer, a volunteer, or a soldier in civil employ, and

(ii) 'camp follower' means a person (other than a soldier or a private servant) whom the person selling an intoxicant knows or has reason to believe to have aright to be in cantonments ; and No retail coun­ try spirit lice­ nse to be gra­ nted to grantee of exclusive privilege.

(Hi) the expression 'soldier', 'member of soldiers family' and 'camp­ follower' donot inclade a soldier, or a member of a soldiers. family, or a· camp-follower, when such soldier or camp~follower is absent from his regimen.

RESTRICTION ON THE EXERCISE OF POWERS CONFERRED BY SECTIONS 57 AND 58.

38. No Excise Oicer shall exercise any of the powers conferred by Section 57 of the Act, (entry, inspection, testing, seizure, etc.,) in respect of any licensed place of manufacture or storage which is under the charge of an Excise Officer, unless (a) he is of or above the rank of Inspector and superior in rank to such offccr-in-charge, or (b) he has been specia-tly auth9ri~ed in writing by the Colle,;:tor to do so.

39. ( 1) Officers below the rank of Sub-Inspector of Excise or, Sub­ Inspector in the Police department or of Preventive Offcer in the Customs department, or Kanungo in the Land Revenue department or persons of the Narcotics department as may be empowered by notification under Section 58 of the Act from time to time, may exercise in open places only the power conferred by Section 58 of the Act (arrest without warrant, seizure and search).

Officers empo­ wered to ins­ pect, etc. lice­ ns·ed place of manufacture or storage in-ch­ arge of Excise officer.

Officers empo­ wered to,arres,, seize or search in openplaces only.

The Arunachal Pradesh Ext,·aordinary Gazette, Janu.a:r.y 12, 19948------- ....-------------~----..----------·-----------

(2) The ex.pression 'open place' in this rule means 'open' in the ordinary sense, as opposed_ to 'cb,~ed', b~tt doe:, oot include a <;I.welling hou:;e.

Proced-ure sin case of arrest, •outsid'e lccal jurisdiction.

To whom information of breaches of p(ovisions of Act to be given.

Excise Officers empowered to ask for aid.

Nature of reqp.isition.

40. Any officer who, o_Lttside his localjur.isdictioil, arrests any persons or' seizes an-Y ·article under Section 38 of the Act shall without delay make over such persons or article to an Excise Offi;<.cr having local jurisdiction, or to the officer in-chargi! or the nearest police station.

INFORMATION AND AID TO EXCISE OFFICERS

41. The informatio!t which officers referred to in Section 63 of the Ac are required to gi·rc of bre:tches of provisions oi t_he Act shull be given to the Dep_uty Commissioner or _the Adr,U. Deputy Cqmmi3sioner or to any Excls.e Olficers having j·1risdiction to investigate the offence.

42. No Exc.ise Officer below the rank of Sub-lnspeetor snall request any officer referred to in Se.:tion 63, :;ub-sec,.ion {i )'. to aid him in carrying out the provisions of the Act or of any rule, notification or order rriake issued or given i.'.nder the Act.

43. (1) W.hen. any Excise Ofer not below the rank of Sub-Inspector requires the aid of any officer referred to in Section 63, sub-section fl') in making any arrest of sarch uader the Act, he s'all send a requi­ sition (which shall be in writing, if the exigencies of the _occasion permit) stating the nature of the aid required and the reasons for which it is required-­ if the ai.d of the police is required, to the officer in-charge of the Police ,Station wi1.hiri the lirnit:;· of which. the arrcr;t or search is to ·be made, or;

(b) if the aid of any other officer referred to in the said sub-section is required., to the 11-::,arest superior officer of the department or body which he serves :

Provided that in the case of emergeucy sach Excise Officer may require aid from the nearest' available officer, (2} lf auy o.fficer to whom a requisition is sent under six-rule of this rule fecls unable to render the aid re;aired, he shall forthwith .inform the officer who sent the requisition orhis reasons for withaol'ingit, and shall; if necessar'y, refor to s immnediate superior for instructions.

44. A village chowkidar shall not be required to aid Excise Oficcr in c a r r y i g out any provision o f t h e Ac? or of any rule, notification or order made, is.~ued or givc_n _ under ihe Act, except in the mater of ma):::ing .an arrest, search, or seizure or a distrain: of mova'le property within the village, union or circle for which hr: is appointed.

ORA.NT OF EX?BNSES.: TO WlTNESS

45. Expenses of witness appearing unJer s1.1mml)n'> or prqduces..

before any court in excise cases may b ganted by the Cour, o by th·e Deputy Commissioner, in accordance with the following rules namely:-

(a) in the case of persom in the Government according to relevant rnle:;

allowance for the time being in force.

seriee i:egar<liug of the travtlling

(b) in the case of other pcrsoJJS the rules made by the Govet-nor for the graot of expeases to witness in criminal cases.

GRANT OF COMPENSATION

46. Compensatio for loss of time may be granted to person referred to in Sectfon 77 c!anse (xiv) of the A.ct. by tlie -Dep,uty Commissioner or by the Magistrate before whom ·they are chatged.

47. Such grants shall be rnad'e under the same conditions asgrants of expenses under tle rules referred to in cJaµse (b) :rf R,.ufo 43 and shall be subject to the maxin1um limit prescribed by those rules for the grant of e,c:penses.

The Aru-nachal Prade~h 'Extraordinary Gazette, March Hi, 1994 9 ISSUE AND DISPOSAL OF PASSES REQUIREDUNDER THE ORDER ISSUED UNDER SUB·SECTlON (1) OF SECTION 8 OF THE ACT FOR THE TRANSPORT OF FOREIGN LIQUOR FROM A CUST0:\11 HOUlSE, CUSTO-M BONDED WAREHOUSE OR LAND CUSIOM ·STATION.

48. The pass required under the order issued under sub-section ({1) of Section 8 of the Act fot the transport of foreign liquor l?Y any person shall be in the ca,e of 1ransport from a Custom House or Qqstoro bonded warehouse be granted by the CoHe.ctor and in the case of transport from a Land Custom Stat1on by the Collector in whfoh· such station is situated as the case may be, on the -application of the tr.anspotter and on production of a copy of the invoice showing the kind, _quantity and strength of the liquor to be transported :

Provided that .no . pass shall. be issued for the tramport of sacra­ mental wine othe.rwise known ai; alter wine, required for exclusive use in Christian Church rituals, unless, the application for such a pa:ss is countersigned by ·head of the local Christian Mission under their seal.

49. The pass menticrned in rule 48 shall be in qt1adruplicate. The original and the duplicate copy shall be made over to tbo transpor­ ter to cover the transport; the triplicate copy shall 'be forwarded to the Collector of Customs (or to the Collector of Land Customs, as :the case may be) and the quadruplicate copy shall be retai-ned on the record of the consignment complete the pass and return the dupli­ cate copy of the pass with a copy of the challan showing the amount of Customs duty· paid for the Ii.quot transported under .the pass to the Collector who issued the pass, within such period as may be spetiiled h1 the pass·.

PROCEDURE REGARDING IMPORT, EXPORT AND TRANSPORT OF METHYL ALCOHOL.

50. (1) Metb.-yl Alcohol of Arunachal Pradesh except a permit to possess methyl of retail .s,ale and except Cotloctor.

shall not be imported into the State by a licensed dealer or a person ·holding alcohol in quantities exceeding the limit under an import pass granted by the

(2) An import pass shall be in the prescribed form in triplicate.

The original copy of foe pass shall be made over to the importer.

The duplicate copy shall be fon"jar,fod to wch authority if any, at the -place of export, as may be .specified by the Govermet of the exporting state. The triplicate copy sha!l be kepi on record in the office of the authorhy granting 'the pass.

51. (1) Methyl alcohol shall rrot be exported from the State of Arunachal Pradesh except by a licensed dealer and except undor a pass granted by the Collector.

(2) Tl1e -expwt pass shan be in the piescribed form in triplicate.

The original copy of the pass shall be made over to the exp.orter.

The duplicate copy sha,11 be forwarded to such authority, if any, at the place of inport, as may be specifi:ed by the Government of the .in,l>Orting State. The triplicate copy shall be .kept on record of he ottce of the ~-utbority granting the pass.

52. (1) Methyl alcohol shall not be transported in quantities exceed­ iog- the H.mi-t 'of retail sale except under a- p:£s$ granted b)' the Collector fretri which si:ich alcohol is transported.

(2; The ,transport pass shall be made over to the transported-.

The dapiicate copy shall be forwarded to the CoHector to which s-uch alcohol is transported. The triplicate copy sh.all be kept on the record of the office the authority granting the pass.

CH APT E R-ll UCENSJNG AND RfGULATION OF D1STlLLER fES.

53. Any . person dcsfring 'to obtain a license to work a .distillery in any place in the State of Arvnachal Pradesh shall «apply i writing to the Excise Commissioner giving the following particulars through t-he Colh:cJor. :- Application for Iicerise.

The Arunachal Pradesh Extraordinary Gazette, March 16, 199410------·----· -----~------ --------·------------ .Consideration of application.

Purpose for which a dis­ tillery may be opened.

Cons1ructio-p.

of di-stillery Plans.

License to be· .granted by collector.

,\ppfice.tion to carry out ne­ cesary addi - riom or altc­ rations.

Additions or alterations to buildings s.tills etc., require previous san­ ction of Exc:i­ sc Commi­ ssioner.

(I) the nanie or names, and the a address, of the person or persons applying ;

(2) T9-e purpose f.or which the distiliery is proposed to be opened specifyiilg in detail the nature of the business which the ap.plicant desire to cany on rherein ;

(3) the name ()f the place in vrl;l'ich, the site, on which and ·building in which the distillery is to be constructed or worked ;

(4) _the numb.er and full description of the stills, vats and other permanent apparatus which tb:e applicant wishes to wdrk. or set up and the size and capacity of such stills, etc ;

(5) the date from which, -in the e,ent.of a license beind granted to him, the ap_plieant proposes to commence working the distillery ;

{6) the amount of security which the applic'abt is ready to furnish for -the due performance of the_ conditions on which ~ license may be granred to him ; and

(7) a corr.ect p]a,n of the building »·hic.h he intends to use or to construct 'for his distillery, and a plari showing the position of stills, vats and other pernrnncot apparatus therein, and a list: of store-rooms., warehouse, etc. connected therewith.

54. (.l) On receipt of the appl icaiion, a.nd after consulting the Collector regarding tbc suitacbility of the site, and buildings, if there by any <i;lready and on any other points and ,on receipt of the Colle­ ctor's opinion and after such further inquiry as he deems necessary, the Excise Commissioner shall deeicle wb:ether the license for the ope­ ning of the distillery should be granted or not. The number of dis­ tilleries which can be allowed to be opened in Arunachal Pradesh mainly for the supply o'f country spirit, is limited and in deciding whether a Ucen.se for the working of a _dis1illery is to be granted or not, the Excise Commissioners will take into fu.11 com.ideration the purpose for which ·it h..is purposed t0 open the distille-ry and the demand or necessity for such a distillery.

(2; Distilleries may be opened for-­ -(a) supply bf ·country s·pitit;

(b) supply of foreign liquor i (,c) 1wpply of spitit for the manufacture of chemicals, medi­ cated, .:trticles etc. or for other Inclw.1t.rial purposes ;

(d) for all or any of the above purpose cornbined .

{3) If the Excise Commissioner sanctions the opening of a distillery, he sha-11 so inform the applicant and the C:ollect.or.

(4) The applicil.nt sha!l then be called upon to make arrange­ ment-- l'ur the constructions ·of the distillery. Upon completion of the buil-ding and after the stills and other appliances and appa-ratus have been set up, he must deposit two fresh copies of the plans with the Collector, who shall cause them to be verified in any manner be thinks proper, and then submit one copy to the Excise Commissioner for examination and for comparison with the plans first submitted, and for any further verinc~tion he may think necessary. After final approval by the Excise Comrn.issfoner, the Collector will be instructed to grant a license to the appl'icant in the prescribed form. The applicant shall be bOund to -conform to the wishes of the Excise Commissioner within a reasonable time to be fixed by the ofJicer regarding any addition. o:r ilteration to the buildings, stills, vats or other permanent apparatus or p1ant \vh.!ch he considers necessary, whe­ ther before or aftei· the final plans are submitted for the proper secu­ rity of the revenue or to render illki.t. practices impracticable.

(5) No addition or alteration to the buildings, stills or other permanent apparntu--; a~ shown in the plans finally submitted by the applicant shall be made without the previous sanction of the Excise Commissioner obtained ~hrough the officer in-charge" and the Collector.

If the Excise Commissioner so directs, su-ch additions_ .or a-lterati.ons may be permitted by the Collector subject to the Excise Commi­ ssioner's approval. When a.ny such ~Jditi_on~ ,or alterations are made fresh plans must be subn'litted to· the Excise Commissioner through tqe Collfctor wi_th a certiiicu.te from the officer in-charge that they are correct.

The Arunach!l,l Pradesh Extraordinary Ciazette , March 16, 1994 1l

(6) .It will be open tq the Excise Commissioner to varify at any time any of the descriptions and plans above mentioned, and on proof, of error to require fresh ones to be submitted Jor s,anct_ion. Sue,µ v.erifo:ation may be made by 4ny officer deputed for the purpose, and such officer shall be allowed full access to the premises. Sanction to the plans may bewithheld until any point in respect of which they differ frori) pl:ans ali"eady sa-ncrioned has ,bee.Ii rectifed to the satisf&ctfon of the Excise Commissioner. The dis-tilter shall ll-e.. bqund 1-o -carry out such .rectification within I\ reasonable time to be fixed by the Excise Commissioner.

55. (1) Before the license to work the distiilery is granted by the Collector, the di:,Jiller shall give a security of Rs. 25.000,00 in cash for the due observance of the conditions of the lic.ense which s h a l l b e subject t o such revision by the Government fr o m t i m e t o time.

(2) The distiller shall also execute a bond in the prescribed form pledging the distillery_premises, stills, all apparatus and utensils em­ powered in the manufacture of spirit and the stock-in-trade for the due discharge ofall payments which may become due to the Government :

Pr-0vide.d that in lieu of so pledging the distillery premisei: the ¢,istiller may dep·osit Gov,erri:ment Promissory Notes .of such, value as the Excise Commissioner may direct, and execute an indemnity bond of a value fixed by the Excise Commissioner.

56. The license for a distillery must be rene·.v.ed aqnually. Such r.eoe-wal w,iU . be granted by the Collector subject to the approval of :the ·Excise Commissioner. · 57, The Collccfor shall employ s.uch .officers and .e.sfablishme'nt as the Excise Commissioner may direct to the charge of distillery. The cost of such oincers and ,~srablislunent shall be borne by the Governtnc.nt :.

Prov,ided that in cases in which such cost is, in tile o·pfrlion of Excise Commissioner, likely to exceed Sper u:nt of the duty on issues of spirit from the <l:is'tiUer.y during a .fi-,1ancia! year, th,:. distiller shali pay to the Government-- _(a) in advance a fee in cash equivalent to the estimated cost for three mouths .as the Ell.dse 0-.10.1mic;s.ioner may DJ\, und

(b) monthly -a fee in cash eq_uiyalent to the monthly cost which the Excise Commissioner may fx, within seven days after the expiry of t-he month to wlrich the fee relate,,.

Note-s. : In compuig the c6st, the average of th.c pay {inc!U• ding special pay, if any), of ofi}cers and establjsl1J11ent, the coribu­ tion towards leave salary and pension and the compensatory allowances shall be i !).CJ u,de.

58. The distiller shall aJB(i provide suitable quarters, to the satisfac­ tion of {he Excise Commissioner, for the officer io-cha.rgc and ·ether es-tabl-i:shmeut, in clo~e proximity to the tfo.tillery, a·nd :;hail keep the same a.nd the appurt~11ances thert•to in vroper repair. He shaH also supply such office fvrniture as may be required for the use of the officers within· the distillery.

59. Every proprietor or manager of licensed distillery must give at least fifteen day's ·notice in writing to the Collect(Jr oJ the date on which he proposes to comrncncc working the distillery and at least one month's notice before he cease to it.

.60. I_n case a distiller shall cea:;e di;;tiUing or issuing spirit for 3: p.criod exceeding .one· 1no,nth, the Excise Commissioner may withdraw the esta­ blishment stationed at- the distillery and may _prohibit Hell further disti­ Uation and issue of spirits until the di:.;tiller has given him fifteen . da,ys' notice in writing of the date on which he proposes to rec6mmencc distil l i n g or issuing spirits a s t h e case m a y b e .

61. (r) The d'is:tiller·sha}l so ar,range his stills that spirit shall dis­ charge into closed and locked receivers of such p;:ttern that uo spirit can be removed from them unk,ss thev are unlo-::ked. The Excise Commi­ ssioer may require the distiller to affix to any receiver an apparatus which will prevent the supply and di1ci'rnr~e <:0.::ks being open at the Excise Commi­ ssioncr may a, any Jinre. va.ri­ fy ·:description and plans.

Security depo­ sit and execu­ tion ot" bond.

Annual rne­ w.al of distill­ ery license.

Establhhments and there co.st.

Quarters for esta. blishment.

Office furni­ nire.

Distiller tq give notice of co­ mmen.cement pf working.

Fower to with­ draw esta­ blishment.

Artangeme,nt of stills etc.

f2 The Arunacbal Pradesh F..xtra:qrd)nary Gazett~. March L6, 1994 Fastenings for fo.oks.

Olasuaksam­ pling.

Closed pipes for conveyan­ ces of spirit from seaivers to store room.

.Rtceivor.s ·Pdvats to be provided with dipping rods and to be gauged.

c:Ocks.

Rooms and vessels to be Marked and num,bcred.

same time, every Vipe used for conveying spirit of faints :must 'be so fixed, and place as to . be visible throughout its entire Iengtli ancj. shall, if the Excise Commissioner so di.feet; be coated .v.•ith oil-pa-int qf a particular colour, ·and all joints thereof ;shll,_11 ·be .se1,1.led in such manner as the Excise Commissioner n:iav pr.escribed.

lf the condensing worm is made of ;topper, or if the spirit passes thrqu.gh pipes wholly or partly made of copper, such measures as Excise Comntissioner may direct shal be taken by the drs'tiller in .order to protect the liquor from serious contamination by copper.

(2) There shall be no opening into any :iti.11, con:;ider or refri­ gerator except' -

(a) for connection with the wash backs or spir.it receivers,

(b) propertyssecured ;tir cocks or air valves of number and des­ cription approved by the Excise Commissioner.

(J) The distiller sMll _ provide and maihtaln. suitable and secure fasten'ings, wher_ever the Excise Commissioner may . deemed' n:eces,sary, to all stills, spirit receivers, vats and other :ece·ptacle-sl f~rri1entft:tion­ rooms, store rooins, pipes, etc., to the $atisfaction. of_ the Excise Commissioner, for the attachment of locks to be provided by the Government. The keys ofall such Jocks shall be retained by :t:he offi<.;et.­ in-charge. The distiller shall attach his own locks to all roomsused for the storage of spirit and may, if he so desires, also attach hisown lock to .. any other. festening but shall be bound immediately to remove such locks when required by the offlcer-in-charge to allow free inspection.

(4) The distiller shalJ, if the Excise Comrnissiot1er so direct, pr.ovide between the still;; and the spirit receivers as glass safe by which the quantity and suepgth of the .spirits which are ruttnfng will at any moment be visible to the operator, or a sampling apparatus so constructed that for every sample drawn ;o(f' an exactly equal quantity shall be qjscharged into a closed and locked receptacle. If required both .a safe and· sampling· apparatus shall be provided. The dist_ille.t shall also, i.f so required provide branch pipes fitted with loc!(s by means of -which spirits of different strength and qua·ntities rna.y be divetted into separate receivers. ··

(5) The s-tilL;, rece:iv.ers a.nd vats shall be so arraaged that the spirit may be conveyed ·from !,he re:ceive,rs to the st'0.r~, ;room ;thr,p(.1gh closed pipes. All pipes and ail joints thereof shall be secured and sealed to tho ·satisfaclion of th'e• Excise Commissioner.

'(6) AH] receivers and vats in the distillery must be so placed as to admit of the contents b'eing accurately . guaged: or measured and must be fitted to the sati'sfactiorr -of the Excise Corifmissit>n'er·\.v;itli proper dipping rods, so adjustetl to fixed dipping places that the cot_lle-nts thereof at each 2.54 ml of depth may at any rime be· ascertainable.

The receivers and vats shall a'lso gauged .in such manner as the ·Ex,cise Commissioner may, from time to time, <lir,ect and no vessel .shall be used ·as a receiver or stor.c vat iintil it has been guaged and the guaging has be_en checked by such officer as the Excise Commissioner may appoint. Records of the djmensiens of such vesiel shaU be main­ tained in aocord::1n0e with rules prescribed 'by· the .Excise Co'mmissio.ner,

(7) Every cock kept or us.eel in a di-:'itille,ry shal.1 pe qf .s .uch pattern and _constructed in such manner as fhe Excise Commissioner may from time to time dir.ect.

(&) The distiller shall cause to be pointed with oil ,!fol.our and shall keep so pointed upon the outside of every !'QQJil :or -place and.

upon a •cnhspicuous ·p.trt of every vessel and utensil the nameof saeh 'room, place, vessel or utensil according to the purpose, for which it . i_s. used, and when more than one room, place, vessel or utensil is used for the same p'iLrpQse, he shall also paint a progressive number or on tach, b.eginning- witp the nunibe-r one.

Vessels l!toragc.

for 62. Spirit shall be stored in sound vessels. .Each ve;;sel shaU pear a serial number p.rinted or cut thereon. Irs ex.temal parts mnst also be .clearly visible.

The Arunachal Pradesh Extraordinary Gazette, March 16, 1994 13

63. The distiller shall not- cause or allow the dipping clearly place or labe1 of any vessel to be altered, or any device to be used to deceive the officer. in-charge in taking the gauge of any vessel, or to prevent him from taking a true account of all wash or spirit in any vessel.

64. The materials, or bases to be used in distilling country spirit, shall only be of such descriptions as are generally approved by the Excise Commissioner. All materials used must be: of good· quality, and no ingredients noxious to health shall be used in distillation or added to the spirit intended for human consumption.

65. (1) The, distiller shall only distil wash which has been prepar.ed within the distillery, and no wash (except spent wash fro which all alcohol has been extracted) shall be on any account removed from or allowed to pass out of the distillery, except sealed samples forwarded by the officerin-charge to the Public Analyst. to the Government of Arunachai Pradesh under the general or special orders of the Excise Commissioner.

(2) Except- with the written permission of the Excise· Commissioner no wash or spirits not prepared or manufactured in the distiller,y shall be br.ou·ght into the distillery.

(3) All wash made in the d,istillery shall be fermented in the wash backs and shall be conveyed directly therefrom into the still.

(4) Except with the written permission of the Excise Commissioner.

the distiller s]lall not redistil ·any spirits other than those which. remain in the feints or weak spirit receiver attached to the still and which have not been removed therefrom.

66. The spirits manufacturedin the distillery shall be subject to such periodical analyst as the Excise Commissioner may direct, and thecon­ tractor sball be bound to rake steps to remedy any defects in this product which the xcisc Commissioner may consider material.

67. . ( 1) The distill.er shall give such notice in writing as the Excise Commissioner may prescribed of the transfer of spirit from the spirit receivers to the spirit store room and of wash fr.om the fermenting vessels or wash hacks to the still. He shall also state the percentage of proof spirit contained in the wash immediately before the distillation thereof.

This percentage shall be determined by means of instruments approved by the Excise Commissioner.

(2) The distiller shall comply with such orders as may be prescribed by the Excise Commissioner for the periodical stopage of ,distillation for the purpose of ascertaining the quantity of spirit distilled from the quantity of wash passed info fhe still.

68. All spirit, collected in the receivers shall be transferred or con­ veyed into the spirit store-room without unnecessary delay provided that iio spirit shall be so transferred betveen 6 p.m. and 6 a.m.

69. ( l') Except as provided in sub-rule (2} all operations in a distillery r2q'l"iring the presence of an otlicer of the Excise department, shall be stopped on Sundays· and public holidays declared as such 1.1nder the Negotiable 1nstr:uments Act, 1881. In the distillery, the distiller shall so arrange his operations that no officer of the Excise department need o.rdinary be on duty for more than eight hours on any working day.

(2) .If th~. distiller requires any officer of the Excise department to be on duty at the distillery on any Sunday or public holiday men­ tioned in sub-rule (1) or for more than eight hours on any working day, he shallgive in writing at least twenty-four hours, notice to his effect to the · cHlicer of the Excise department in-chaxge of the distillery stating cle.ar1y the work to ·be done and the approximate time that tli.e work is likely to take.

Dipping place .o.r label or vessel not to be altered.

Materials, Wash not be removed from distillery.

No wash or spirits to be 'brought into distillery.

Wash to be conveyed dir­ ectly from wash backs to still.

Redistillation.

Strength of spirit manu­ factured to be regulated by Excise Com­ missioner.

Notices.

Declaration of proof spirit in was.

Periodical sto­ page of dis­ tillatjon.

Transfer of spirit from receiver to store-room.

Hours. of work.

Hours ofwork.

14 Tho A,runachal Pradesh Extraordinary Gazette, Match 16, 1994------------------------

Provided that no officer of the Excise department shall be required to be_ on duty in a distillery on the following ·days except under special circumstances and with the approval of the Collector:- Overtime fees.

Dailyaccounts to be kept by distiller.

Govern.rnent warehouse.

.Private ware­ house.

Establishment for supervi­ sion of pri - vate warehouse and hours of works.

(i) Sundays.

(ii) The Jd-ul-fita:r day.

(iii) The Independence Day.

(iv) ·The Dushera Day.

(v) The Dewali Day.

(vi) The Christmas bay.

(vii) The Statehood Day.

(viii) Mahatma Gan.dhiji's lfath Day.

(ix) Republic Day..

(3) An officer of the Excise department required under sub-rule (2}) to be o.n duty rn a distillery on a Sunday or any other public holiday mentioned in sub-rule (1) or for more than eight hours on any working day shall be entitled to overtime fee at such r-ates as may be fixed from time to time by the Government. The amount payable as over­ time fee shall be recovered from the distiller.

(4) When distillation is carried, on at night and at all times when an officer of the Excise department is not! present the distillery gate shall remain locked provided that on Sundays or public holidays men­ tioned 'in sub-rule (I) the registered servants of the distiller may be allo,ved ingress and egress between sunrise and sunset.

70. The distiller shall keep accurate and regular daily accounts showing (1) the quantity and discription of materials used, (2) the quantity. of wash and spirit manufactured, (3) the quantity of wash used, (4) quantity of spirit passed out, and (5) the quantity ofwash and spirit in store. Under the last head tho quantity of spirit remain­ ing in stock in each cask, vat or other receptacle shall be shown.

Such accounts shall be open at all times, to fos,pectio,i'l by the Excise Officer in-charge or other Excise Officers authorised by the Collector, nnd by all superior Excise Officers .

WAREHOUSE FOR SPIRIT

71. Warehouse for the supply of country spirit to retail vendors may be established by the ·Excise Commissioner at convenient places at the expense of the Governmep.t. Each such warehouse shall be suppli­ ed with cotintry spirit by the manufactui'e or wholesale dealer within whose area of supply such warehouse lies and shall be in charge of an Excise Officer. The Excise Commissioner is authorised to allow spirit to be received into warehouse from other sources than those above named, if necessary.

72. Persons desirous of obtaining licences to establish private ware­ house, for the deposite and storage of spirit without payment of duty, shall apply to th,e Collector ,concerned who shall not grant the license without the previous order of the Excise Commissioner.

Rules 53 to 55 shall apply, mutatis mutandis to such applications except that the amount or the security shall be R:S. 2:\0bO, ' 73, In a d d i t i o n to t h e cash s e c a r i t y prescribed in ru l e 7 2 , the Excise Commissioner may require the person desirous of obtaining a license or a person to whom licence. has been issued to pr.odhce bank gua.rn:tee or mortage property equivalent in value to one month's consumption of country liquor at the retail price prevailing in the. state from time to time.

74. The Collector shall employ such officers and establishment as the Excise Commissioner may direct to the charge of a private warehouse. The licensee of the warehousing shall pay to the Government.

(a) in advance a fee in cash equivalent to the estimate cost of such officers and establishment for three months as the· Excise Com:mi­ ssioner may fix, and

(b) monthly a fee in cash equivalent to the monthly cost which the. Excise ·Commissionermay fix, within seven days after the expiry of the month to which the fee relates.

The Arunachal _Pradesh Extraordinay Gazette, March 1 6. 1994 15 Metal vessels Allowanc.e fo.r loss in transit..

Procedure to be observed on arrivalof s_pirits at a warehouse.

Vessels for cdnvcyance-of spirit to ware­ 'house.

Rules applica­ tile to ware­ hous.e.

Warehouse under joint lock of officer and QOntrac­ tor, etc.

What spirits may be recei­ ved.into ware­ house.

Maximum quantities of allowance.

Wooden vessels

80. (1) An allowance shall be mad<:: ,for the actual loss in transit by leakage and evaporation of .-spirits trans.p.ort or export under bond or ·dti,ty free, by 'land 'i,h wooden . or metal vessels at rates not exceeding the maximum quantities specifcd in the folfowing s:ale for wooden or metal vessels ;_ as the case may b'e, namely:- ·

(a) For a journey ofMt greater· duration than two days . In computing the cost of offlcers an'd est::iblishment the average ofthe pay (including special pay, if any) of officers and establishment, the contribution towards leave . salary and- pensibn and tl:\e compensw-.

tory allowance shall be included.

75. Rules 56, 58, 59 and 60 shall__ aptyly, mutafis mutanrJf$, to -pri:­ vate warehouses and Rules 61 (6)_, 61 (7),, 6'2. and 63 to all warehouses.

76. Every warehouse shall be under the joint Jock and :k:.ey of the officer in-charge thereof :,rrtd of the contractor, distiller of licensee ofthe warehouse of the authqrised representative of the aforesaid persqns.

The lock used by the officer iri•char,ge shall be governinerit lock and the key shall remain in his personal custody.

77.. No spirit shall be received into any warehouse unless accompa­ nied by a pass from the -officer in-charge _of the distillery or of the warehouse from which they ha,ve been fransferred. or. by a special per­ mit authorising their ,teceipt into the warehouse, or if the spirits. be imported by a permit from an .0fficer duly authorised to. grant pemits for the transport of imported spirits.

78. S_pirib 'intended for a ware:house shall he. convevecl. in soundand w a t e r - ti g h t' casks _or .appro,Yed metal vessels on which ihall b_e pa:in(ed in white oil paint, its capacity to the nearest tenth of ,five litres and the name of the distillery or warehouse from which it has been issued.

Marks other than those specified above shall be obliterated.

79. Immediately o arrival of a consignment at the warelrous.e, the ofii.9erjn-charge shall open, the vessels and guage and prove the spirit in cacb vessel. Tf any deficiency in exuess of the quantity allo.w,ed by rules &O below is found to have occurred in any vessel after measur­ ment by such method as.,may from time to time be prescribed by the Excise Commissioner, the vvhoLe contents of the vessel, shall, if the contractor, distitler or li9ense of the warehouse or the authorised representative of the afor.esaid persons so des,ires, forthwith .be. measured b;y litre measures and tlre quantity thus ascertained shall be accepted as correct. He shall t_hen nqte the results in the prescribed registers, and also on the pass ·covering the consigment. One copy of the pass with the entires of receipt shallb e immediatelyreturned to t h e o ffi c e r who i s s u e d t h e consign­ ment, and the other ·copy- with th,c entries thereon shall be kept in the warehouse.

Per cent Per cent 2 lf?.

3 l 4 11 5 2

(b) For a journey of duration exceeding two but not exceedi-n-g nine days.

(c) For a journey of duration exceeding nine but not exceediQ.g eighteen days.

(d) For a journey of Juration exceeding eighteen da.ys :

Provid.ed that, if _in any _case, the temperature of the spiritSc on arr.ival at their destination if _ found to be lower than that when they were despatched a fu;.th:er allowa:nce shall be made, if ntcessary, at 5 per cent for every degree farhenheit of difference between the two tempera­ ture, 1n •ad_d1tion to any allowance that may he made under this sub-rule.

(2) The allowances made under this rule shall be determined by de.ducting from the quantity of spirits q.espatched the quantity received at the place of destination both quantities be stated in terms of litres and shall be calculated on the quantity of spirits contained in each vessel comprised ju a consignment.

Method of calculation.

16 The Arunach_al Pradesh Extraordinary Gazette, March J.6, 1994 Excess wastage tobe reported to Excise Co­ mmisstoner.

Duty on, ex­ cess deficiency.

Bond for co.n­ veyance of -spJrit. to a w.arehouse.

Storage of spirit inware­ house.

Casks or vats.

Hour,s of work iil Govern- - .ment ware· hou·se.

Accounts to be maintained by contrac­ tors, etc.

Mini,mu,m stock for 9'.istillery and warehouse.

Separate li­ cence necessary for manufac­ ture of foreign liquor for sale ancf for com­ pounding or bottling.

(3) If the 'report of_ an officer, by whom a consignment of spir:it tr.iuisported by land under bond of duty fre,_e has- been gauged and proved on arrival at its destination, should show that wastage to -a greater exteht than that indicated, in sub-rule (1) has occurred, ,tlle contractor, distiller or Jicerrsee of thy warehouse transporting or expor:ting the sanie shaH be Jiable to pay d:uty at the , r.ate im­ posed tinder section 24 the Act on so much of the· deficiency as is in excess of the allowance_ referred to in sub-rule (I) :

Provided that each case of cxce% deficiency -shall be repQrfed to the Excise Commissioner for orders and the Excise Commissioner may, in his descrction Oil good cause being shown, remit the duty leviable on· such deficiency. "' b

(4) Duty on a deficiency of spirits in , e)(ces_s of t\1,e allowances refer,red to in sub-rule (I) shall, if levied, be reafo;ed by the Collector..

SL Spirits intended for a warehouse is-conveyed thereto under bond and' at the _,;ole _ risk and rt;s,p'onsibility of the contractor, distiller or licensee ofthe warehouse. The bond. is discharged when the spirit has been deposited in the warehouse and has been duly gau,is.cd .. a11d proved l>Y the officer in-charged and after tlie duty 911 the. excess dc'fi¢iency;

'if any, has been realised.

82. Spirit supplied to a warehouse shall be stored in casks or yats of wood or other material approved by the Excise Commissioner. The contractor, distiilet. or licensee of the warehouse shall supply these articles, af)d all other appJ.:iences which may be required for the blending reducing or issue of spirit and shall bear the -cost, of storing, blending or reducing the spirit.

83. Casks or vats must be of such nmnber and capacity and .se.t l.lp ac.co.rdi·ng to such design and marked in su,;::h manner as the Excise Commissioner may be general or special order, d.i"rect.

84. ( 1) Government warehouses shaU ordinary be kept closed on Sundays and public holidays declared as such under the Negotiable Instruments Act, 1881, and all holidays deciared by executive orders of the Government. On other days, such warehouses shall rot be kept -0pe11 excep-;: duri,J_g the hour-s fixed by the Collector. In case ot urgent necessivy the Excise Commissioner or the· 'C-ol·fo.::tor, at ihe Sn·divisional Officer may direct that such a warehouse shall not be dosed on any particular hoH,tla,y.

(-2) A private warehouse referred to in Rufo: 74 shall not be .operied exccp,t during such hours as mp.y be ,fixe& ~y -ilie Collector.

The provisions of sub0ruies (t); (-2; and (3) of Rule. 69 ·shall apply, mutaiis mutahdis, to such wa-rehouse.

85. The contractor, distiller or licens,cc of a warehouse shall keep regular· accounts in the ware-house showing the quantity and· strength of spirits received iil, .issued frnm, and remaining in i:M ,varehouse.

Such account shall be open at all times to the inspe_ction of ihc officer in-charge and of all superior Excise -Office;.

GENERAL PROVISIONS RELATING TO DISTTLLERIES AND WAREHOUSE

86. The Excise Commissiorrer may ,prescr.ibe the minimum stock of s,pirit to be maintained in distilleries and warehouses established for the supply of country sp-irit to !icenscd retail vet1do.rs in $pecified areas.

87. Contractbrs, distillers or licensees of warehome who desir.e to manufacture foreign lipuor for sale shall take out separate vend licenses.

88. Man11facturers of foreign liquor shall take out separate compoun­ ding and bottling licenses in accordam·e with the rules framed there­ fore, if such operations are carried on. All prnce~5es connected with The Arunacha:1 Pradesh Extraordinary Gazette, March 16, 1994 17· the bottling. flavouring, blending, reducing or colouring of foreign liquor shall be conducted under the supervision of the offcer-in-charge in a separ,ate bu.ilding within the distillery or warehouse enclosure.

· • t

89. When it' is known or suspected that succbarine or other matter, of such a nature as to prevent the true strength being ascertained by -means of the hydrometer,. is present in spirit, the number of degrees to be added to the apparent strength on account of oJ)scuration :shall be certified by the public analyst to the Government of Arunchal Pradesh on ami.lysis of a sample of tlie spirit submitted to him, ,ari:d duty shall be calculated on the quantity and strength of such_ spirit after the addition of the number of degr_ees of proof certifiedas necessary to be added to the apparent strength, as ascertained by the hydrometer.

90. (1) An account shall be taken by tbe Collector of the stock of the spirit in the distillery or warehouse at such intervals, not being greater than three months, and in such manners as the Excise Commi­ ssioner may direct;, and the contractor, distiller or licensee, ,as the case may be shall pay to the Government duty at the rate imposed under Se.:ition 24 of the Act on spirit manufactured, imported or transported,as the case ma:y be, on all spirit which may not: be forthcoming and for which he shall be unable to account to· the satisfaction of the Excise Commissioner in excess of a wastage allowance of Ph per cent (with an adidtional allowance of 2 per cent on 'the proof quantity of spirit removed for bottling in a bonded warehouse) .

. (2) Wastage for the purpose of collection, of duty on the excess a'3' aforesaid shall be calculated a.nn:.1ally, that is, at tile eni or the year for which the license is in force, but the contractor, dis.tiller or licensee shall be called upon fo explain any excess wastage and to adduce any evidence which may 'de,sire to adfocc in support of his explanation immediately after each occasion on which stock has been taken, and 'if ft shall be proved to the satisfaction of the Excise Commissioner or of such officer as he may specify, that such deficiency in excess of 1'l per cent hasbeen caused by accident er other ·unavoidable, cause, .the payment of duty at the above ration such deficiency ihall not be req:oir.e-d.

91. For taking periodical stock, the gauging of spirit in vats or casks may be done by diptod measurcmei;tt, weigbm.ent or by such other method as may be prescribed by the Excise Commissioner. When­ ever, by bungrod measurement, the deficiency fo any cask is found to be excessive, the whale cbntents of the cask shall be promptly measured by litre . measuro and the actual deficiency accurately as ccrtained.

92. T.he Government shall not be held re3p.1nsible for the destruc­ tion, less or damge; by fire, theft or any other cause whatsoever occur.ring fo any spirit stored in th: distillery or wa.rehouse o_r in gauging. weighment or proof. [n c:ise of fir~ or 0th.er accident, the officer in-charge of a distillery or warehJuse shill i,-n n ~tliately attend ·to o.pen it · at any ~our by d,1.y or night.

93. Smoking or the use by any person whatsoever within a dis­ tillery or warehouse of naked lights of any descriptiO'n is prohibited.

Closed la,oterrts only shill be used.

94. Distilleries and warehouses sha1t be open only for the entrance and. exist of persons who have business within them. Except with the permission of the Collector or the off :er in-charge no one· except the contractors, distillers and licensees of warehouses, their servants.

and licensed vendors who have come to purchase spirits, shall be allowed to enter. the premises of any pretext. A register shall ke-pt of the n:ames of all persons employed by contractors, distillers or licenses of warehouses and all recognised employees will be supplied with passes for ingress and egress.

95. The officer in-charges of a distillery or. warehouse may eject and exclude from the premises any person whom he shall find to have committed, or to be a.bout to commit aily breach of these rules or of the provisions of the Act, or who shall be intoxicated, iitous or disorderly. Ail action taken by any officer under this rule shall forth­ with be recorded by him in writing in this official diary for the information of his official superior.

Procedure for stock taking.

Government not liable for loss, etc. of spirit in dis­ tilteries -and warehoua,.

Smoking aad naked lights prohibited.

Admitaco of persons into distilleriesand warehouse. · Ejection of undesirable persons.

,Calculatioa of duty in caso of obscura• tion.

Periodical stock taking andlevy of duty en cxco11 de• fciency.

Wastage for the purpose of duty to bo calculated an­ nually but ex.planation to be called for immediately after atock taking.

18 The Arunachal Pradesh Extraordinary Gazette, March. 16, 1994 Contractors• etc. bound by provisions of Act and rules an_d special orders.

Responsibility 'for breaches of rules by servants, :;Diaposa1 of liquor on ex­ piry of license.

Purposes for which spiritsmay by issued under bond.

On paymt.nt of duty.

Duty free- .

Purposes for­ which spiritsmay beissued under bond.

96. Contractors, distillers and · licensees of warehouses shall be bound by the provisions of the Act, and by all rules for the management of distilleries and warehouses, or for issue of spidt therefrom, which may be prescribed under the Act from time to time, and· 'by all special orders which may be issued by the. Excise Commissioner regarding any particular distillery of warehouses, and shall cause an persons employed by them to obey all such rules.

97. If it ·comes to-the knowledge of the contractor, distiller or licensee of a warehouse that any person employed by him i.p. the manufacture, storage, receipt, blending. reducing or issue of spirits has committed any breach of the Act, or of the engagements entered into by him, it sh.all be his duty to report the matter to the officer in-charge and to comply with the · directions of that 'officer respecting the continued employment of such person_. The officer in-charge shalf report the matter together with the action taken by him to the Collector.

. 98. (l) On the expiry of the license, either on account of expiry of the term,. or on· account of cancellation or suspension, the Excise Commissioner may take over or perm'it the· successor of the ·contractor, distillery . or licensee of the ·warehouse, as the case may be, to take over the balance of liquor in the distillery at cost" price, or may require the contractor, 'distiller .or licensee of the warehouse as the case may be, forthwith to remove all liquor remaining within the distillery or warehouse on payment of full duty..

(2) If he shall. fail so to remove all spirits, within ten days of the re_ceipt of written notice from the Collector the cost of any establishment which · it may be necessary to employ at the distillery or warehouse, may be recovered from the ·defaulter. Onemonth of tlie spirit shall be liabJe to forfeiture at the discretion of the Excise Commissioner. · ISSUE OF SPIRITS FROM DISTILLERIES AND WAREHOUSES

99. (1) Spirits may be removed from distilleries or warehouses :­

(i) Under b·ond :-

(a) for transport to another distillery er warehow.,e ; and

(b) for export to ·other States when specially permitted by the Excise .Commissioner.

(ii) On payment of duty:-

(a) for local consumption or use ; and

(b) in the case of foreign liquor-, for export l>.y land to other States.

(2) Spirits other than India made foreign liquor may removed from distilleries and warehouse without payment of duty and without bond-

(a) if issued government servants empowered to_ purchase or remove them on the public service in Arunachal Pradesh ;

(b) if issued to hospitals, dispensaries and othermedical insti­ tutions under governumeat management o supervision, the indents being signed or countersigned bf the Civil Surgeon!: PJ"ovided tb:•t' ill case of such hospitals or dispensaries where there isno Civil Surgeon, the indents for duty-free supplies of sucli spirit shall be signed by Medical Officer in-charge of the hospital or dispensary;

(c) if issued to hospital, dispensaries and other medical insti­ tutions, not under government .manage:meqt or S\!.perv.i_sion but specially authorised by the Excise ·Commissioner (upon the certi­ ficate of an officer of or above the· rank of·an Assistant Director of Health Services as to their satisfa_ctory management) to obtain supplies of su·ch spirits free of duty, the indents being signed or countersigned by the Medical Officer in-charge of such hospital, dispensary or institution ;

(d) if issued to veterinary institutions. the indents being signed or countersigned by an oflicer of or above the rank of a V'et.erinary Assistant Surgeon ; ' _ The Arunachal Pradesh Extraordinary Gazette, March 16, 1994 19 . ·-==~ \. . " -:< • _... • ----·----~----~-------------·-------------......

(e) if issued to _any local bodyfor bonafed public health work the indent being signed or countersignedby the District orMunicipal Health Officer -; or ' t) if _issued to any educational ,institution for laboratory useorto any institution or person for research in the public interest or for development of science or industry, the indent being signed or countersigned by the head of the institution or by the person making research as the case. may be and supply being limited to an annual quota fixed by the Collector or the person carries on research, with the previous approval of the_ Excise Commissioner (upon a certificate from the Director of Education or the Director of Industries ot the Director of Health Services, A:runachal Pradesh, _as the case may be).

Supply of such spirit free of duty under all the sub-clauses oftbis sub-rule shall be made in accordance with the terms and conditions of a permit granted by the Collector.

100. No spirit shall be removed from any distillery or warehouse unless it has been gauged and proved by the. officer-in-charge. lf reino:ved under bond, the gauging may be by bung-tod; if other.wise than under bond, the gauging must be by actual measurement or by weighment.

101. (l) A person, who has imported or. transported spirit (other than country· spirit) under a. bond for payment of duty shall pay to the government in lieu of the duty payable under Rule 90, duty on any quantity of spirit so imported or tra-nsporfed, which having been certified as received in any vessel, is not forthcoming at the time when the spirit is guaged and proved for removal, unless he is able to account for the absence to the satisfaction of the Excise Commissioner and subject to the allo­ ances hereunder mentioned (calculated, at proof strength).

Gauging and proving boforo removal.

Levy or duy on-·excess · deficinency in store of spirit other then country spirit.

On spirit stored in any wooden.

vessel.

For auy period not exceedint Per cent one month ·l.

For any period exceeding one xnontb I½ On spirits sto:red fa any metal vessel. For any period. ±

(2) The duty levied under clause (1) shall be payable at the rate imposed by Section 22 of the Act on spirit imported or transported and shall be paid before the removal from the distiller.y pr excise warehouse, to which it has been taken of the spirits which has been gauged and proved:

Provided that this rule shall not apply to spirit received artd racked 'into vast at distilleries .and b:onded laboratories deficiencies in respect of such spirit shall be governed by Rule 90.

102. A person who has stored spirit in a wooden cask under a bond for payment of duty for the purpose of maturing the said spirit shall in lieu of duty payable under Rule 101 pay to the Government the duty imposed· by Section 24 of the Act on any quantity of spirit so stored which is not forthcoming at the time of removal in excess of the allowances mer,tioned hereunder unless he is able to account for the deficiency to satisfaction of the Excise Commissioner.

Where the time of storing in warehouse does not exceed.

2 months 6 months 1 year 2 years 3 years 4 years 5 years Per cent of allowance of deficiency.

2 ·3 4 6 8 10 12

103. No spirit shall be removed except tinder a pass granted by the officer in-charge :

Provided that a pass shall not be required before issued of foreign liquor upon which the prescribed duty bas been paid.

Pass for re­ moval of spirit.

----------------------------------- 20 To whom spirits may be issued for local consum­ ption or use.

. ', To whom dentitured )pirit inay be issued.

Supply of counfrY spirit to retail ven­ dors.

Only water may be added to country apirit.

Reduction to be made by contractors.

Separate ware­ house for reduction and issue at dis­ tillery.

Minimum ·qu­ antity to be issued from .a distillery or warehouse.

The Arunachal Pradesh Extraordinary Gazette, March 16, 1994 Such. pa,ss shall only be issued on proof execution of bond by. par­ sons permitted to remove spirit under bond, or on proof of full pay­ ment of duty, or on production by a servant of theGovernment ofa_permit signed by the Collector, authorising him to remove spiritwithout payment of duty and without bond, or on production of a requisition signed by the authorised manufacturer, or the removal of denatured spirit." o

104. Spirit (other than denatured spirit) may be issued for local consumption or use only :­

(1) in the case of foreign liquor (excluding rectified spirit)­ (&.) to licensed vendors of foreigp liquor, r •

(b) to any person for his own consumption and not for sale.;

(2) in the case of country spirits, to persons licensed to sell such spirits· and permitted by the Excise Commissioner to obtain supply from the distillery or warehouse.

(3) in the ease of rectified spirit.-

(i) to a chemist or druggist licensed to sell such spirit for the manufacture of drugs, medicines of chemicals, and holding a permit from the Collector to obtain such spirit from the distillery or warehouse ; .or

(ii) to a chemist or druggist licensed to sell such spirit by ·ret-'ail for medicinal, industrial or scient1fjc purposes and holding a permit from the Collector to obtain such spirit from the distillery or warehouse; or ' .

(iii) to a person holding a license for compounding and blending foreign liquor.

105. Denatured spirit may be issued only ·to persons licensed to sell such spirit or to possess such spirit in excess of the quantity fixed as the limit. for private possesion.

106. Retail vendors of country spirit shall take their supplies from the warehouse wll.ich is established for the. area in which retail shops are situated, and at such. strength or st.rengtlis as may from time to time be prescribed by the Goverament for retail sale.

107. The Excise Commissioner may, if necessary, fix a particular warehouse for any retail vendor(s) of country spirit for taking their supplies from time to time. ·

108. No substance except water used for re±acing purposes shall be added to country spirit for supply to licensed retails vendors thereof.

109. The reduction of country spirit of high strength ta the strength or- strengths prescribed for issue is the duty of the contractor. It shall be made according to rules framed by the Excise Commissioner.

110. Where reduced spirit is issued to retail vendors, from a distillery, reduction and issue shall be made in and from se_parate warehouse within or attached to- the distillery.

11 I. The quantity of COUQ.try. spirit. to be removed from a distillery to any excise warehouse shall not ordinary be less than two thousand a-ild twrnty,eight litres. But issues of reduced :Spirit may be made to licensed vendors of country spirit from a distillery or warehouse in any quantity not less than 25 fares in the· case of spirit less than 60 under proof in strength, and five litres in the case of spirit not less than 60 under proof.

21The Arunachal Pradesh· Exwwrd,inary Gaz:ett~,. March 16, 1994--- ---- -.---------- COMPOUNDfNG AND BLENDING OFPOT-ABLE· FOREIGN LlQ,UOI{ ANO BOTTLfNG THE SANtE FOR THE PURPOSE OF ··sAiEE. • 1 ~ ·:·~ _11:2, The. holder of a bottling license may, by the addjt'ion of water, after the strength of spirits to be bottled, but he shall not compo'tu1d or blendspirit unless he also holds a compounding license.

DENATUREJj· SPf:RIT ·1 ·. ' ';,.-, ,.

Bottli.ng-lieen.~e does notcover cp n;rpo.lf_ndjng ,. b!'endirig'.,, •z.:.:-1 • -• • Denaturas" -prescrib,ed for Arnn.achal Pradesh. . .;; ti

113. "Sirit imported nom other_states in India underbondi ac&or- Placeswhere 4aiwjff_fiefsfi for import or foreign hi@or mi@y eden+is4 spiritrye 'in ~lte'Jfst1tle.r:f oJ'''ex~is~ ·wa:N::'hc;1:1's~· where such .~.pi~i\)? ·;.-war,~ . . ;,. p ~1. de11~11-1,te,.,_ ,1;,,, ..

and spirit manufactured m a!l:Y' d1-st,llery in Arun~chal Pradesh may be denatured in.that distillery., ), .

~ ••• • ;..#i, t ; • ,

114. Denaturants shalte sed in such manner as d,itt;r1ni~1,ed 'by.theGovernment from time to time. ·· ., .· . .

• '---~ • "' ·- . ' ~ .J ~ . . ' w RUI.;ES .RELATING TO ORDINARY DENATURED SPIRIT fl}~. :,J',b;e }6.Ifrnvfog r.u;le$ shall be observed in the case of qenatu.ring, viitJi the general denaturants :,-:- . . , . . .

:>< 1 , • •·••· ·· \} II• (il Denaturing shall be condnct::d and the.· ·stock_ of d~natured sp1rit :shall be kept in a seperate bHildlng or room within the 4tstil­ for-y.. or warehouse enclosure which shall be approved by the ExciseCommissioner.Except with thespecial sanction ofthe. Excise Comi­ s,s1Q:6.er; n.o other -liquid shall be· kept in this room..

, . , -~, , ,, 1-1 _I. ! .J l •-. 1'.,r '.'

(ii}. . A fixed vat _or vats .of a G;:t_i:>;a~it,)' of not less than 2050 litres each shall b'e: erh:ted hi tile. de11aturirig room and shall. before i.1se b.egaugedad tabulated accordiag to rules prescribed by the Excise Cl:i\nmtssi6iie1:. ' . ' -· ' ' . ' , iii) A secure room,or compartment shall be provided for thesol.purpose_of_storing den@tyrants. The rcomor compartment shall ohthesarie premises as, but separate from the denaturing J;oom..

(iy),,The deaf«rants shat},be procuredat his own, expense_y _th€person 'desiringtodenature spirit. They shall be lodged at the distillery or warehouse ad made over t» the, custody of the .offi;;er rn~cha,rge w,10 shat_'·'!<eep: 'thbh/ ander excise . lock in the yOmp,ir~ent;, qr ..fQ0;\_1f.:,, proJ.i1cl.'ed for the ·storage of denatiirants. A guarantee connidcred by the Public Analyst to the Governmeat of Arana:hal Pradesh to be suitable shall be submitted with each consignment of pyridine bases to show thitl ,t,he'y' have been, .µianµfactured solely from a mineral ·sourc~ (such as coal-tar or Shf:lie L. ' -·' .,. ' nri c·, 'J , ·· .. :~ ;• i,- Tt,/i '.Ope_ra1ronct:'?,r;·:

be car;r-reft 'On in sepa"\. • • :- -;.Jrrate building or room T­ tQi.n <l"i&t'ille.6~ ,,>,r waieh{>use.

'.e-ndosute vats.

'Secure _r,oom, for ,. stoi:;:i-n1f denati.ita'ntsi ,,-:,,.. ·•·•.I;: • Denatud,nts" ·· to b~ m1:de · ov::::r tq 'o,it!r,-\ cers·in.--charge.

(vii) Denatnrants which have been pronounced by Hre Pablic Ana­ lyst to the Government of Arunachal Pradesh to be unsuitable for denaturing purposes s11.aU be 1;etu:med . by,. the o.fficer,in,ch~r,ge, to the owJ1e,q •wh9:,.shall f.0-Ith..wit.Jl' .renmve them from the aisfille:ry or ware:.,.;

house. ·- .. , , ,. .. , ,,· _ , , ~ ,', , . . , l r~ . ,--:, - . ~ ~- .. i -

(viii) The ¢ontent qf each recepta¢le which contains dcaturants shall.bekept separate as long,asthey arein the compartment or room providedforthestorage of denaturants,and ·the· _conlents of two or mo.re r.ece.ptacles ~hall on no aec.o.unt b.e. m1-xed whilst the denaturants ai e in that• -room.

Den~tur,ants not to be 1)16ced' ih :, s;t.O• Tage r..o:q.,x:r~ :

?se Removal of unsuitable denat'i1ta-n¾s~- · · • '& i ce-rtiiicate.

of J:ub\ic.

Analyst ne­ cessary be­ for,e .,.ut~ Rf.­ denatutati'ts.

~ ••. !-'• .J. :- S.an:i.ple to be sent to Palic Ana­ lyst.

' I ,,,-.., I . (v_l Immediately on receipt of a consignment of 4ev.atµra_n1:s the o,ffiper.Jn-chai:ge $hall send a: sample of 500 ml. from ,eacli ;receptacle to ..

the Piblic 'Ai'rnl~;;t to· 1:he "Qoyerrrn:i.,ent of: A.r~\IW,<:.:r.al Pradesl'i- rng,e:ther ,\rith an :ad,vice fro.:n and iri ttie ·case of pyridine bases, with a co_py of .the guara1;1te.~ referred to iri the last preceding ·clause .

) No denatarants_shallbe used,for,denturig _spirits until _the Piiot1c: A,n~1lyst to lhe ·Goiiernment o.t A.runachal Pr.ad~S'h has c,ertii1ed th.at. the samples t11ereof conform with the prescribed specification'.:> and arc suitabh} for denaturing alcohol. When that officer has so certified sb.aH be regarded as 'approved denaturants".

22 The Arunachal Pradesh Extraordinary Gazette; March, 16, 1994 Minimum strength of spirit to be denatured.

Minimum quantity.

Procedure before issueof spirit for denaturation.

Issue of denaturants.

Gauge, and exemination -of spirit be­ fore denatu­ ratfon. · Admixture of spirit and denaturants.

Sample of denatured spirit fromeach vat to be sent to Pubiic Analyst.

Proceduce on r.cceipt of Public Anal­ yst's report.

Denatured spirit only to be issued on requisition of manufacturer.

Marking of vessels.

Daily acco­ unt of dena­ tured spirit.

Addition of spirit to de­ natured spirit prohibited.

· (ix) The strength of the spirit to be denatured shall not be less than ( 60 over proof }.

(:x) The minimum quantity of spirit which shall be denatured at any one ti:me shall be 1820 litres.

(xi) No spirit .shall be issued for depaturati.on or placed in the vat in the denaturing room unless a proper quantity of approved denaturants has been provided and the proper Excise Officers nave arranged to be present.

(xii) The proper quantity of the prescribed denaturants shall be 2/ litres of light caoutchoucine and 2/ litres ofpyridines bases to every 450 litres of plain spirits to be denatured. This quantity shall be re­ moved from the compartment or room provided for - the storage of dettaturants to the denaturing-room in_ the presence of an Excise Officer, who shall keep it .in his sight until fr has been mixed with the spirit.

(x,iii) The contents of each ask or drum containing spirits issued for denaturation shall be gauged and proved by the officer in-charge.

He shall_ be careful to ascertain whether any denaturant appears to be already present therein.

(xiv) The admixture of the spirit and the denaturants shall be effe­ cted in the · vat or vats provided in the denaturing-room. The vat or vats shall be empty before operation is begun.

After admixture the contents of the vat or vats shall be throughly mixed with a proper stirring implement. The processes of admixture and stirring, shall be witnessed by two Excise: Officer and the ow.n~r of the spirit or his agent.

(xv) On the expiration of 24 hours the contents of the vat or vats shall again be thoroug)lly st!irred, and the officer-in-charge shall imme_diately draw a sample· from each vat and despatch it to the Public Analyst to the Government of Arunachal Pradesh together with an advice form, a reference to the certificates relating to the denatu­ rants use_d and a statement showing the manner in which the dena­ turation has been effected, which shall be signed by both the Excise.

Officers who witnessed it.

(xvi) When the Public Analyst to the Government of Arunachal Pra­ desh reports that the denatucafron has been satisfactorily performed t)le denatured spirit may be issued in accordance with provisibns qf Rules 105 and 117. Should that officer, howe-ver, report that the denatura­ tion has not been satisfactorily . performed, the claim in respect of die whole of the spirit represented by the sample shall be rejected and the spirit, shall either be dealt with in all respects as spirit cha,rgeble with the ordinary rate of duty, if the owner of the spirit so desire, ot be further treated in accordance with these· ndes.

11.6. No denatured spirit may be removed from Hie denaturing room except on the produotion of a requisition signed by the authorised manufacturer showing that the purchaser is :authorised to receive such spirit.

117. All vessels in which denatured, spirit is manufactured stored or supplied shall be legibly painted branded or lcbelled with the words 'Denatured Spirit'.

118. Every person authorised to denature spirit sha11 keep an accu- · rate_ account and shall enter daily, at any time when required by an Excise Officer, the quantity of such spirit manufactured and the separate quantities issued both fa bulk and at proof.

119. Except with the- previous sanction of the Excise Commissioner no spirit sba11 be added to any denatured: spirit already contained an any vessel in a distillery or warehouse. · The Arunacbal Pradesh Extraordinary Gazette, Marcb 16, 1994 23 ~ V - • ..

120. As each vessel is emptied, the net deficiency or excess as com­ .parcd :vith _the quantity of denatured spirit placed· in it shall be cal­ culated, and the authorised manufacturer _shall pay to Government duty, at the rate imposed under Section 24 of_the Act on rectifed spirit manufactured in a distillery, on any deficiency or excess so found in excess of one per cent proof of the quantity of spirit placed in the vessel :

Provided that, if it shall be proved the sa.tisfaction of the Excise Commissioner or of such officer as he may specify, that a _deficiency in excess of one per cent was due to_ accident or other unavoidable cause, ' the payment of duty on such .deficiency shall not be required.

Levy of duty on 'deficien­ cy or excess of denatured spirit.

121. Licenses for sale _of' den~tured spirit Collector to approved persons only.

such licenses shalJ not. be granted to vendors. -· 3 • s • , .

shall be granted J:,y the As a general rule, of potable spirit.

Licensefor sale to be granted to approved per­ sons only.

License for possession in .

excess ofpri­ vate posses­ sron. .

Storage of denatured ·spirit.

122. Licenses for possession of denatured spirit for business purpose, in excess of the quantity fixed as the limit for private _possession, shall be. issued only to varnish makers, carpenters, chemists and others who may require such spirit in large quantities. for their business and sbatl be for possession of such quantity as may- be specified in each case by- the Collector.

123. The room where- denatured spirit may be stored by vendors thereof, or by persons licensed to posses in quantities in excess of the quantity fixed as the limit of private possession shall be built of un­ imfl.ama:ble material and shall be well ventilated so.· as to prevent the acc,umulation of spirit fumes. No naked lights or fire shall be used or kept in such ro.om. All rec,eptacles. containing such spi;rit shall be kept dosed s.o as to prevent the accumulation of spirit fumes in the ··room.

124. The quantity in excess of which denatured spirit shall not be possessed .is fixed as follows :

(a) -W-hen possessed by-.a licen~ed wholesale vendor ofdenatured sprit.

Limit of possession of denatured spi_rit.

No. limit.

(b) When possessed by a commoncarrier · or ..warchot\se as such.

(c) When possessed by persons sepecially licensed to _possess denatured spirit for business p1,1rposes.

(d) When possessed by licensed retail vendor of deoatured spirit.

(e) When possessed by any other person.

The quantity specified in the pass under which such denatured spirit is imported, ex­ ported or transported.

Such quantityas may be specified in the ,license.

275 litres 5 lit-res.

SPECIAL DENATURED SPIRIT

125. It s_hall be open to the Government to permit the denaturants menti_oned it Rule ll4 to be used in other forms than those specified in Rule 108 subject to such s-pecial conditions with regard to manufac­ ture, storage, supply, possession, use and excise , control as may be prescribed in each case. ­

126. (I) Every brewer for sale and every brewer of beer for private eonsumptian shall, Before the begins to b.rew·, deliver· to the Excise Commissioner thruogh tbe Collector description, in writing, signed by himself, of all premises, rooms, places and vessels intended to be usedin liis business, specifying the p u r p o s e for which each is t o b e used and the distinguishing mark ofeach. On the outsaide' of the· door of ever.y .ro.om and place in which the business is carried on and some c.onspicuous part of each of the aforesaid vessels, there shallbe legibly painted in ,oil colou_r, the name of the vessel, utensils, room or place according to the purpose for which it-is intended. to beused. Ifmore than one vessel used for the same purpose, each shall be distinguished by a- progressive number.

Application for brewing license.

• fi ,.f I 24 The ·Arunachal Pradesh sxtraordh!ar.y. GazeHe, Ma:rch 16, -1994 ~----------- I.

ln•;,,.,cAUon of i"­ aiia g\·ifol •of.license,' ' License to b<Yrenewed annqally.

(2'j" -aefore the -Iic'6nce H) · brc.w N granted, an ExcYse C'.B.µitilif-s:i'oner.shi inspect 'thepremises_etc., compare the same_withthe_particulars stated in the aforesaid written descnpt1on an9- . certify aq~ol'~,1,08,l;);\ '.i:he' licence _shall be grantedby, the Collector with the _sanction ft}e Excise Commissioner if the'description be found satisfactoryand'the applicant beconsidered a fit person to receive a license. .,(, · 1 ·-' <·' · . !-' : l ·,fN

(3) The__licensefor a_brewery must berenewed, anally.. Such renm-va) · ,wiH be granted by the Collector subject tH, t'lfec ap,Pr(qv~l ·9L \ the' Excise' ·eb.fumissioner. . ·, . (· -.,;,f• ,·e-t, ·" r 1 J. '. '.} ; 'i · - , · ~, ::.1 ~ '. i i ,· ~ .-~ _..

SUGAR -·.d Marking.

Mannorof fxinigvessel.

~.:. ~~t.. . .....

1'27. '. AII sugar shall be stored in a room speciallyset apart for it and 'tluly described as ·a 'Sugar Store'. No sugar shall ,be rem:oved·· from the sugat''• store in fo · tti,y other part ofthe brewery except in pursuance of an cntr.y under Rule 130 for use in a brewing.

V~ SSELS 128·. Mash: 'tuns, ·underbacks, - wort receivers, coppers -and,. c9ffocting ancf ienii'ei1iing \r~~scls shall· be. 'so placed and fixed tha:t the c'dntents can' be accutate.Iy , ganged or measured, . -.

• ft ' :!1

129. (1) Tlic name and numbers of each vessel shall be legibly painted in oil colour on some conspicuous part thereof, according o the purposeforwhich it is intended to be wed. ,e ,

(2) Thebrewer _shall notbegin'to construct,, nor _alter the shape, pos1tl0n · · or • ca:paoitvc, of, , 'any, ' 'i'tiash'.' _ tun. u.nderbttck; wort re'Ce1ver.

copper, collecting .or fermenting vessel, or other brewing_vessel, with­ out giving .two 9,a'Y,S previous; notice in writing to the Excise OIRcer, Whe11 the alterations lrave been completed, or the additional vessel or' ve~.sel.s have been constructed the brewer sh1µl deli.ver _a description of the. same in accordance with sub-paxagra-ph ( \) of Rule 126.

I• :. ' • • ' -' ,. • .~: . • . .

storagedan&' use of · .· · ' '· · J j ' I Isugar.

"1°, ;Po.si:tion, eto· ·' , riot io be altered with- 01Lt notice.

.BREWING BOOK Particulars to be entered in brewing book.

:Notice before brewing.

JJO. The Exci~.e Offiter ai,1thorised by '¢e E~ci.se Comrnis:sJoner ~hall defrver tci every brewer a b:ook in whic!r the brewer shall enter in the ·proper c6lumns at least twentyfour hours before beginnfog to mash any malt, etc,. or to· ·d1ssotve any·, sugar, 'the· uay ·a11d hour of brewing, with the date of making the entry, and at least two hours before the . time entered for masq.ing .or dissolyin_g 'b_e shall enter separately the quantity of malt and unmalte<l corn, rice gdts, flaked rice, maize , grits flaked maize and other sitJ1ilar preparations and of sugar to used 'and "'tli.e hour when aJl the :worts will be drawn off the grains in the mash tun. . .

l3 l. The E-xcisW ~omm'fasidnet rila;9 require any brewer to send _ to the' pro,per , officer, · 48 boars before brewing a written notice of his i11tention to brew.

Further entries in brewing book.

1. , J 32, The· '"brewer shall also enter in the same book prescribed under Rule !'30' the quantity ati<l gravitf before fermentation of the worts coflected,, the number a11d description pf the vessel or vessels in which the worts were collected·, and · the date and hour when the entry is made. Such . entry shall be made within one -hour after the collect1on has, beerr c·ompleted.

Brewing book to be kept .on.

premises.

132. The brewer shall enter the 't'rues origi.tia:I gravity of the worts and be shall keep the book on the premises eorete'd ii1 the description referred to Jn _ F,q.Ie 130, at all tim_es acc.e,ssible to the officer and ready for , his insj>tction. .,, Saccharo­ ineter.

133. An approved saccharometer and tables shall be used to as cert-airi the qtiant1t:y· of worts by relation to gravity.i ,. · •· r_ ·:: ~-·. , • , ~., · ' Highest- acc­ ount of worfs·to be charged with duty.

·134. The highest account of worts shall be ac.eept~ ,and charged with duly, ·whether 1t J,be .that enter.-ed'.;>hy-rtpe bre,w~r- or ,found by -the officer after· the ·;entry ,0f.. the, worts tollected has been made.

t The Arunachal Pradesh Extraordinary Gazette, March 16, 1994 25 . .------------------------------ 135, When fermentation has commended in any worts, so that the original gravity cannot be ascertained by the saccharometer, suchgravity shall be determined if necessary, by the Public Analyst to Government of Arunachal Pradesh in such manner as shall be approved by · the Excise Commissioner. · ·

136. If at any time the, original gravity of any worts contained in the collecting ·or f(!nnentiug vc:ssels shall be found to exceed by five degrees that entered by the brewer, or ascertained by the officer, the Excise Commissioner .may deem such worts to be the produce of a · fresh brewing and charge duty accordingly.

J,37. The brewing book is the property of the Government.

I 38. The brewer shall not cancel, obliterate of alt.er any entry o:r make any entry which is untrue in any particular.

139. The duty on the worts shall become due immediately on being charged. A date in each month not later than the 10th of the month succeeding that in which the duty was charged may be fixed by the Excise Commissioner for payment of the duty.

Determina­ tion ofori­ ,ginal gravity.

Increase in original gravity, Brewing bookGovernimnent property.

Alter or false .entry in bre­ wing book.

Datefor pay­ ment of duty, 140; The concea,.lment of worts or bear the of quantity or gravity, after an account has been has been charged entail penaJ_ities imposed under o'f the Act.

MODE OF WORKING fraudulent increase taken and the duty Section 43 and 54 Concealm,e.nt of worts etc.

141. _All worts seal be removed successively and in the customary order of brewi'ng to the under-back coppers, coolers and collecting or fermenting vessels, and shall not be removed from the last named ve­ ssels until and a.ccount has been taken by the officer, or until after the expiration of twelve hours from the time at which the worts are collected.

142. AI} the produce of a. hre.wiog shall be .collected iri the coffee­ . ting- or: fermenting vessels within twelve hours from the time when the wort was commenced running into the collecting or fermonting vessels.

143. The total produce of a brewing shall be kept separate from the produce of any other brewing . for sixteen hours, unless an account of suck total produce has been taken by the officer.

144. No produce of any brewing shall be mixed with that of any other brewing except in the store vats or easks, up.less of brewer has giv.en previous notice in writing in the brewing book of his intantion to mix worts in the fermenting vessels and specifies in writing the quantity and gravity of the worts when mixed. ·

14.5. No returned, beer of fermented liquor shall be put into any of the brewing or fermenting vessels described under Rule 126.

SCALES AND WEIGHTS

146. Every brewer sli:i.11 provide and maintain just scales and wei­ ghts, and shall _ren.der assistance to any Inspecting Officer in taking account.

WASTAGE

147. An anowa.n-ce of 10 per cent shall be made from . the month-ly total of the charges on account of wastage.

14,8. Duty may be remitted or repaid in respect of worts or beer on which duty has been c-har,ged, and which may have been destroyed by accidental fire or other unavoidable cause while on the licensed premises of a brewer for sale, provided that :;atisfactory evidence of such loss has be-en produced to the Excise Commissioner.

ALLO'ffANCE FOR SOUR OR SPOILT BEER

149. Written application must be made to the Excise Commission e.r for an allowance for sour or spoilt- beer.

Collection and removal of worts. · Times for collect'ion of wort_s.

Brewing to be kept separate.

Mixing of worts.

Vessels not be used for returned beer etc.

Assistance to officer.

Allowance for wastage.

.Remission of duty in case of accidental loss, Allowance for spoilt beer.

The Arunachal Prade,sh Extraord.inary Ga:z'ette, March 16, 1994 Destruction of soilr or sponi. · Brewer's de­ claration.

Samples.

Destruction ofspoilt.

Credit of duty allowa­ ble.

Use. ·of dele­ teriousmatter may be pro­ hibited.

Analysis of samples.

.Additions of finings etc, to beer;

Sale by one vendor-to another ven­ dor.

Licensewhich areto be setfl­ ed by auction.

150. There must be satisfactory evidence to enable the Excise Co­ mmissioner to decide whether the beer can be identified with its pro­ per brewing_subject to the following rules. If he is ·S~tjsfied on, 'this point, he will sanction the destruction of the beer in tire presence ofan Excise Officer.

151. The brewer must sign a declaration that the beer was bre­ wed by him and never left- his premises, and that no part of it con­ sist of 'bottoms' or 'returns' from vendors or other customers.

152. Representative samples must be taken, and s.ent to such Laboratory as the Excise Comm.issioner may d,ecide upon.

153. The ,officer must state the mel:tns by Which he check the buflc quantity, '•and after samples have _been taken as aforesaid, he must witness the destruction of the beer and record a note of the fact. in the brewing book.

154. On receipt of a satfafactory report from the laborafory, the brewer may be credited- with the proper amount of Quty.

MATERIALS

155. The Excise Commissioner may prohibit the useofany material in the manufacture of beer which is, in his opinion, qf a deleteriousnature.

1$6. The Excise Officer or any Inspecting Offic.er may take, without payment fot the purpose qf analysis samples of any beel' or materials u;;ed in · the inanufac-ture thereof.

157. A brewer for sale, or a dealer in or a retai}cr of beer shall not dilute, adulterate or add anything to beer except finings or o,ther matter sanctioned by the Excise Commissioner.

DISPOSAL OF 1NT0XJCANtS ON EXPIRY OF A LICENSE

158. (l) A person who has been a 1icensed vendor may,, on the expiration of his license, with the sanction of the collector, sell who­ lesale to another license.cl .vendor any intoxicant which he is authorised under the condition · of 1lis license to sell and of which. he · has beerilawfully in possession : . .

Provided that the intoxicant is fit for use and, in the case of coun­ try spirit, that it is within the limits of strength fixed for retail sale.

(2) 1f he is unable to dispose of them in this manner he shall, on the requisition of the Collector, surrender the same to such officer as the Collector may <1ppoint in this behalf, and the person co whom a new license · has been granted instead of the said licensed vendor or; if no such new Ii.c'ense- J1as been granted, then any liceo~cd vendor of the intoxipant within the, district shall, in the requisition of the Coilectm, be bcu.nq: 1md.er penalty, if the Collector sees fit of forfeiting his license, to buy the said intoxicant at such price as the CoHector may adjudge, and in ay quantity not exceeding that which the Collec.tor may determine to be ordinarily saleable by him fo fourteen days:· ;I?,rovided that if the Collector conside:rs :that. the intoxicant or any part thereof is unfit for use or has otherwise deterioted so as to be unsaleable. he shall cause the same to be destroyed without any compensation being claimable by the forrt1er licensed. , · · - · · FEES IN RESPECT OF LICENSE PERMJTS· OR PASSES' GRANTED UNDER THE ACT

158. The fees for license for the retail vend of the following intoxi­ cant'> shall be, fixed by auction, subject to a, reserved fee sanctioned in each case by the Excise Commissioner, and no sale. shall 9e final unless confirmed by the la.ter officer.

(I) Country spirit, (2) India made foreign Liquor.

Provided that :

~

(a) The Collector shall not be bound to accept the µighest •.r any bid, he may exclude persons of nototi@ttsly bad, character The Arunachal Pradesh Extraordinary Gazette, March 16, 1994 27----------· ...·------ or who are reasonably suspected of having resorted to illicit practices and may refuse any dis deemed to be reckless or purely speculative.

(b) In exeptional cases the Excise Commissioner may, with the previous sanction of the Governme.i1t Excise Commissioner, settle shops generally, or a particular shop by selection without auction.

(c) For settlement of shops on auction, the minimum reserved fee w.Hl be notified by the Excise Commissioner for each such shop keeping in consideration the quantity of the intoxicated estimated to be soled during the current year. and/or the actuals of the preceding three years, as in the case may be.

(d) In case of settlement of a shop on selection basis, the annual licence fee shall be fixed by the Excise Commissioner with the approva of the Government which should not be less -than the minimum reserved fees for a particulars shop as determined under clause (c) above.

159. The fees for licenses mentioned -in Rule 158, shall be paid as follows:

Twb months fees in advance and one. month's fee on the date on which the· currenpy of the license begins and one month's fee on the first of every succecding month until the total fee due for the license has been realise.

160. The fees for etail licensee shall be paid according to rule 159 except that only one month's fee shalt be paid as advance. The fees for country liquor Licenses shall also be similarly paid except i areas where special instalments for payment of such fees are prescribecj by the- Excise Commissioner.

161. The fees for a license for the sale of foreign liquor under the canteen tenant system shall be Rs- 2,000 per annum when the license is for the supplyof such liquor to regiments, and Rs. 1,000 per annum i~ the · case of smaller units. Such fees shall be payable annually in advance.

162. Liccnses to establish or work breweries, and for the sale of beer by wholesale, from such breweries, are subject to such fee as may be fixed by the Excise Commissioner in cach case.

163. The Jee for lic.en:;e fc)r the retail sale of rectiri;:cl spirit for medicinal, industrial or scientific purposes, sha!l be Rs. 50 per annum and shall be paid in advance,

164. The fee for iicense for zhe retail sale o aosolate alcohol to authorised medicine and sui.enti:!ic dealers shall be R;. 50 per annum and shall be paid in advance<l,

165. The holder of a license ror the ,,vholesalc sale of denatured sp-irit shall pay in advance an annuul fee on the basis of sale during the previous twelve months at the rates mentioned in the following table.

TABLE

(i) For sales not exceeding 10000 litres Rs. 100.00

(ii) For sales exceeding but not exceeding 227,30 litres. 10000 litres Rs. 200:00 {iii) For sales exceeding but net exceeding 45460 litres. 23730 litres Rs. 300.00

(iv) For sales exceecling but not exceeding 90930 litres 45460 litres Rs. 400.00 Manner of re­ leasing license fees.

Special p.ro­ cedurcd in cast, of country liquor.

Canteen ten­ ant licenses.

Brewc.cy.

Rectified spirit.

Absolute alcohol.

Denatllred:

spirit.

The Arunachal Pradesh Extraordinary Gazette, March I6, 1994---------- Country liquor license.

Fair license.

Manner of payment of 1icens_e fees.

(2) The holder of a license for the retail sale of d e n a tu r e d s p i r i t shall pay in advance an annual fee on the basis of sales during the previous hvdye· months at the rates mentioned in the following tabie :

TABLE i) For sales not exceeding 2275 litres Rs. 20.00

(ii) For sales exceeding but not 2275. litres Rs. 40.08 exceeding 4550 litres.

( iii) For sales exceeding and for every 4550 litres Rs. 40.Q() 2275 litres or part thereof.

OTHER LICENSES

166. Licenses for the vend of fresh country liquor shall be granced at such fees as may be fxed by the Government.

l67. The fee for temporary license for the vend of intoxicants at fars shall be fixed by auction, and shall bc paid in advance.

168. All payment_s of license fees shall be made by the licenses into the local treasuries eithet by direct payment or by postal money order, without the intervention of Excise Officers except in the case of fees for country liquor home-brewing licenses and for unfermented country liquor licenses, the payment of which regulated according to rules specially framed by the Excise Comm issioner.

169. The- fee f'or the pass required under the order issued under Sec-rion 8 as may be fixed by the Government from time to time.

i) the import of denatured spirit into Arunachal Pradesh, {ii)

(iii) the export of denatured spirit from a distillery or warehouse in Arunachal Pradesh. where spirit is denatured, or 'for the ·tra.mport of denat-u,ed spirit from a distillery or w_ere­ house in Arunaehal Pradesh, where spirit is denatured.

Arrangement of premises.

MIXING OF ANY NOXIOUS OR OBJECTIONABLE SUBSTANCE WITH UQUOR

170. Licensed vendors of foreign liquor, country spirit, are pro­ hibited from mixing therewith any ar-ticle . intended· or likely to increase thc intoxicatiag power of the liquor or to increase thirst. such as a bhang, tocacco, pepper or kerosene oil, or any noxious substance such as kuchila, aconite, arsenic or dhutura.

REDUCTION OF STRENGTH OF COUNTRY SPIRIT AND FORElGN UQUOR BY LICENSE[) VENDORS

171. (I) Unless specially permited by the Excise Commissioner _in the case of any particular strength, or in any particular area, the strength of country spirit iss.ued from a distiHery or. an excise are­ house at a strength prescribed by the Government shall not be reduced by a licensed vendor from such strength to a lower strength, or by any other means whatsoever.

(2) No licensed wholesale or retail vendor of potable forei_gn liquor shall reduce the strength _ of such liquor whether by the addi­ tion of water, or by mixing with liquor of a lower strength, or by any other means whatsoever, unless he holds special license authoris­ ing h.irn to do so :

Provided that this prohibition shall not extend to the admixture of becr or spirits, as the case may be, of different str-ength by a licensed brewer or distiller in so- for as !iueh admixture js permitted by the rules made for the regulation ·or breweries or distillccies.

(3} No licensed wholcsale or retail vendor of denatured spirits shall reduce the· strength of such spirits. whether by the addition of water, or by mi:-c.ing with spirits of 21 lower strength, or by any means whatsoever.

ARRANGEMINT OF PREMISES AND SIGNBOARDS FOR VEND OF INTOXICANTS l 72. Premises (except hotels, restaurants, dakbungalows and railway refreshment rooms) licensed in towns for the vend of foreign liquor or the- Ar:mra,cbal Pradesh Extd1erdinar-y Gazelte., March 16, 1994 - ' ~~---'·-·-·-·-·-····-·-, __:______.,.__;___a...:..- .29 country spirit for consumption on the premises, 'shall 'hii'Ve all ii'ourl!

for admission of the public opening only on to :a pub.l)c road. Such premises must be so constructed that tlie interior thei"eof, where salesare effected, may be vis+ble. fr,e,m 'the doorway. Private rooms for ,foe sale of such liquor or spirit, where ~uch are specially penn_itfr:d by the Collector, must also be visiblt from tile do.onva:y. '

173. Except in the case . of hotels, restaurants, dak-bungalows, rail­ way reftesbmen t ·rooms; diirning-cars and the premises of cJ1emists 9l' :drpggi'<ts holi:Jing excise licenses or permits there shall be 1'lxed in · a pror1'1i:nenf position at the entraiice of all premises licensed for the,. retaH ver:rd 'of any intoxicant, signboard showing in large charac­ ter-s the intoxicant sold therein, the number of· Ikense, 'the period of cirrrency of the license, and _in the case of country spirit shops the strcttg/;h!i.,, if any, J)'rt;scribe~'i t:or 'retail vend and the minimum and max 'mum retail ,pr.ice,s, 'ff any, fixed for each .strermtli. The. names of foreign liquor license-s m:ust be shown in the signboards. · El\il'PLOYMENT OF PERSONS EY EXCISE LICENSES FOR GON·f)UC;'fI:NG SALE cm FOR OTHER PUkPOSE... .

174. No licensed manufacturer or licensed vendor of an intoxi­ cant shall employ or permit . to be .ernploye_i;l on his licensed premises any person who has beenconvicted of a nonbailabie offence or of an offence under the Excise or Opium laws, except with the permission of the Collector, which shall not be granted unless the Collector is rntisfie'd Jhat the :offence was not such as to imli(Jate any terious defect of eharac,ter .

. 175. No lic;_en5ee fc,r th~ retail vend of any intoxicant other than (I) the Jicensee qf a hotel, restaurant, bar dak-bungafow, railway refl:e­ shment-room, dinning-car, or (2) a chemist o,r druggist hok:ing .a lipet~se or prnnit µnd:cr the Act shall allow any person to c;ond.uct sales in his ljce11sed. pre:rnises ,ur1les3 the name of such person shall ,have. he~n proviously submitted to the Collector for 'approval and endorsed by l?im O}:: the ,fo;en·s,~-· -176._ N,o tiGern:ee for the wholesale of retail v,end of a.11 intoxicant shall employ any pets-on• -siiffering fr:om. any infections or cotita·gfou:s disease for' any purpose in his licensed premises.

-PRQl<lUHTION OF SAL.ES EXCEPT FOR CA,SH

177. No holder of a licence for the retail. sale of ,country lJ:qtJ.-or' and no hotde:r of a license for the .ret:xil sale of foreign liquor cous­ umption on the premises shall. under such -a license, sell such excis­ able article on credit, or receive any pledge for payment of the price .th:ereof, or anythi11g but money in · excha.ng;e there(t)r :

Provided that the holder of a hotel license may sell foreign liqtior ()n credit under sch a li<.:ense (bµt not under a bar or restaurant lice­ nse or, ,any other lltcnse held by him) to bonaiied lodgers .in llis hot.el.

178. Premises licensed for the vend of country liquor and foi;eigo liquor (except hotels, dak-bungalows and restaurants) which are on the li-pe 'of ma_rcl1 of troops shall be closed on t:he tequi$iUon -of.the oftlcer·• in-command during. the passa-ge {:;f troops.

Th.is -rule may be .extended by the Collector fo ~otels, dak-buo• galows and restaurants so far as regard the of sale of liquor when such action may be, ,fQU!ld .ncce,sar.y. .

l i'J: All licensee~ shaH close . their premises on the occµmmce of a rio,t or· dishi.tbance iii the 11dghhoi:r'~o1id and a.11 liquor licemees shall Close· their peemfaes on the fol10\:ving \•Ccasion.s, narr:i:el,y :

(a) The :Republic Day.

{h) The B!,!d<lha Purnima Day.

(c) Independence Day, {d) Ga11dh'iji's Hirth Day.

Signboards.

Prohibition of employ­ mcnt of per­ sons conv]c­ ted of· certa­ in offences.

Nam~-ofthe sa-Jesn:ien to be endor-sed on license before employment.

Person suff­ering_. from infectious or contagious disease' may. not be • emplo)'ed.

Clo-sure of licensed pr­ emises on.

approachof troops or o,n occu­ rence of r-iot.'

(e) All qays of (he- Durgapuja,

(f) Biswakarma puja day,

(g) Diwali day ( Kali puja),

(h) Thursday of each week,

(i) Doljatra day, (Holi)

(i) Mahabir Jay;mti clay, and

(k) Statehood day.

(I) The day of poll and two days preceding such date pertaining to the general or bye-election- ro the Lok Sabha, Arunachal Pradesh Legislative Assembly and Panchayat and Municipality :

Provided that in the case of bye-election to the Lok Sabha, Arunachal Pradesh Legislative Assembly restriction shall apply to the areas of the constituency in which any bye-election is held: '

Provided further that in the case of bye-election to Municipality, the restriction ·shall apply to ·such areas in which such- 'bye-election isheld.

ACCOUNTS TO BE MAINTAlNED BY LICENSEES .30 The Arunachal Pradesh Extraordinary Gazette, Match 16, 1994--------------~-------- ---------- ..-- Permission re­ quired for transfer or sub-lease.

180. (1) Unless otherwise ordered by the Expise Commissioner in any particular case, regular and accurate accounts shall be in'aintafoed by all persons holding licenses for tll.c manufactute or vend of any intoxicant and by manufacturing chemists licensed to use· in the ma.!Jufacture of drugs, madicines or chemicals, rectified. spirit mahufa-ctui::ed in ·India·, in such form as may be prescribed by the Excise Commissioner from tii);le to time except by persons holding licenses. for the homebrew'iug of country liquor.

(2,) Such a_ccounh shall be written up as soon as the transactions foreach day have been closed.

(3) The acco.unts sh,HI b'e prese, ved for one year after the period convered by the license andshall be produccd when called for an officer not below the ran.k of a Sub-Inspector.

18 I. Every person who is required by the last precedcirrg rule to keep accounts shall when required by an Excise Oficer of or above the rank ·of Sub-Inspector, assist him by an Excise Ofce of or above ·fhe rank of Sub-Inspector., assist him by a sufficient number of servants in faking accounts of his stock.

Partner in business to be­ named.

TRANSFER OF LICENSES 182, No transfer or sub-lease (whether entire or partial) of a license shal.1 be made except with the previous permission of the Collector and the approval the Excise Commissioner.

. i The Collector shall not allow such transfer, or .sub-lease unless good and sullicient, reason be shown to his satisfaction, and unless the transferee or sub-lease is, in his opinion fit and qualifiecl tobold such license.

Parrner in business to be named.

Transfer of license on death of Hcen:.ee.

:Return of time expired licenses etc.

,

183. The name or parrners ( if any) shall be disclosed at the time of settlement, and ii. shall be open to the Collector to refuse to settle a shop with a number of partners. The admission of any person to partner­ ship after settlement shall be deemed to bea partial_transfer and shat not be made except undcr the provisions of Rule 184,

184. On the death. of licensee, the Col1ector may renew the license on the same t-erms. in favour of a representative of the deceased. IR he be satisfied that such repres·entative is fit to hold it, and on the condition that any arrears clue from deceased licencee' are recovered before the l.icense is so renewed. In such case no fresh deposit need be calledfor.

FURTHER RESTR[CTJONS UNDER WHICH AND CONDITIONS . ON WHICH LICENSEES, PERMITS AND PASSES ARE GRANTED .

185. The holder of a license, permit or pass shall be bound by the conditions ther-eof, and on the e:xpiry of a license, permit qr· pass the holder thereof shall return the same to the officet who granted it or, ff the conditions thereof provide for its · disposal in some other manner. shall dispose it of in accordance with such conditions.

mm M - ; 1$ .t@ .#JS ®-+z "--" -" -,Sill " - -"" ¥@.fQ " " & #ES 4, JAJ) 'The Arunachal Pradesh Extraordinary Gazette, March 16, 1994 31----·---

186. {,!) Save as proved in sub-rule (2) ri_h<l _ (3) the holder of a 1ieense for the sale of an intoxicant shall not sell the_ intox.ieant at any pta·ce. ·otcher than on the .premises specified in that beh_alf in ·his license.

(2) The Collector rna.y by ;:t general or special order permit at his d,iscretion the ho,lder of a r-estaurnnt license to supply ljquor withfood outside his licensed premises in_ private functipns to a ga-ther.ing of not less than a dozen persons. Such licenses shall prior to each such function obtain a witten order from the person organising the function showing his name and address and the place of function, and shall retain such order in his licensed premises and produce the same on demand by an officer of the Excise department authorised under Section 57 o_f the Act.

·(3) _ The, holder of_ a license for the sale. of foreign liquor to the -pul),lic for consumption "off" the premises or to the trade may sup­ ply such liquor to a, custonrer at any place other ·than his licensed premises if­

(a) a ·written order for supply of such liquor has· been re.cefved by such license, or

(b) in the case of verbal or telephonic order has been reduced into writing by such license in a order register to be maintain by him, and' (c} the order shows the name- and address to- the person for whom the order is placed the description and quantity of liquor ordered and the date and time of receipt of such order.

On receipt of an order referr.ed to in this sub-rule the licenses therein· ,in'entionc;;l may deliver such liquor to a customer: out of his licensed prnrnises, pr,ovided that- ·

(i) the supply of such liquor is made either bY, himself or b_y his agent previously approved by the Collector, and {ii) such liquor is c():vered by a challan .pr bill specifying the name and address of the customer the description and quantity of the ltquor despatched. the price, if paid, or fact that the supply is on cre'tiit, and the time and - date of despatche·d of such liquor.

(4) Foreign tiquor shall not be supplied to a customer under sub-rule (3) unless the accompanying challan or bill mentioned in pro­ ·viso (ii) to that sub-rule is signed 1:>y such_ customer or his represen­ tative specifying the time· or tecejp.t of the liquQ'r and_ the price, if any, paid by hi as an adcnowledgement of receipt of such liquor.

187. No licensee shall wilfully adulterate or add any.thing to cause the_ deter:inati<;>n of any intoxicant sold ..or kept for sale by him. He shall not sell any intox,icant which he knows to 11,ave been adulte­ rated .or to hav.e d:eterioratedi and shall not store such intoxicant or permit such intoxicant to be stored on his premiss.

188. Every licensee shall keep his licensed pref!.l,ise_s open during th_e prescribed, hours, throughout the cutrency of the license, unless their temporary or pefmanerit closure is authorised. He sha:fl, in respect e:f any art'lcle- v.-hich he is licensed to sell, meet the demand of every customer· entitled to be served · who teriders payment or what is requi­ red by him, and he s:hall .maintain such supply of all articles i_n which he is licensed to deal as the Collector may consider sufficient to meet local require1Tients, Where· country spirit is issued -at more than one strength a stock of the weaker strength shall inva-riab1y be maintained.

_ 189. Foreign 1-iquor sold for consumption on any licensed premises {iti.¢1uding_ lic;~ns~d 'hoteb, da~-buogalows, dinning cars, restaurants and bar.s in hotels, restaurants, theatres, cinemas or other places of public resort or entertainment) shall not be removed therefrom 'by any person and all such liqm;>_r for comsumption on the licensed premises sltaU be con·sumed w-ithin the ,hours during which the licensed premises may be ·kept' open and no pe.rson -shall be allowed or sufferred to possess aay- quantity :of liquor .$0 sold before or after such hours.

Sale allowed on 1icens.ed premises only.

Adulteration and storage or sale of adulterated articl_es · Licea_sed pre..

mises to kept open Jiuririg pres<:!rihl:d hours.

Adequate stock to be maintained.

32 I The Amnachal Pradesh Extraordinary Gazette, March 16,' 1994 License has no legal claim for compensation for alleged loss.

Gift loan between licensed andExciseofficer prohibited.

Enteitain­ .ment or dance prohi­ bited in prc­ mises for retail sale of foreign or cow,trv liquor. · 'Possession of Cr.ichila etc. in premises of licensed retail vendor of foreign or countryliquor prohibited.

Report on arrival oJ consignment of foreign liquor.

Sale of foreign liquor 197, by "off" licensee to be only in sealed and capsuled bottles of ·at least full reputed pint;

Sale of bottled country s.pfrit.

--·---------------------------·-------

190._ Subject to the proyisions of Rule 201, the holder of a Ucen.se­ shall have no lega,l claimed against the Government for compem;ation for any. loss alleged. to be due t-o a change dring the currency of his license in the conditions thereof, in the rate at whi.ch duty is charged on any excis2able article·, or in any other matter connected with the Excise Administration.

191. Any transaetion of the nafore of gift or loai1· between the holder of a license permit or pass and an officer of the Excise department is absolutely prohibited.

192. The offering of a bribe either in money or in kind or in any other way by the holder of a license to an officer of the Excise department will render the license liable. to · suspension ot cancellation.

193. No licensed retail vendor of foreign or country liquor shall hold any professional entertainment or dance on or near his premise, or permit the playing of musi_cal insfrnments o.r singing by professio­ nals on such premises without the special san:ion of the Collector in writing.

194'. Nb Licensed retail vendor of foreign or co.uittry Jiq'Jot s!·,all possess on his liceased premi ses any quantity of Kuchila, Aconits, Arsenic or <lhutura.

195. The holder of a license for the vend of foreiga liquor shall report to the Collector the arrival of a consigneat of such liquor within even days of its reit and at least 48 hours before it is opened, stating the dc:scdptiO!I and quarri:ity of such. liquor. 'received.

196. Unless the Collector with the previous approval of the Excise Comnnissioner otherwise directs, no holler ol a license for the sale of foreign liquor shall receive, store or have in his possession any quantity of foreiga liquor except under the valid Exc;ise pass issued by a. competent authority, 'and the quantity entered in .such a . pass shall, in any particular. case, Jje taken a~ the quantity received for the purpose of maintenance of accoimts as fuentioned iri Rule 180 and assessment of licerhe fee.

197. Yhe holder of a license for the retail sale of foreign Hq,uor for consumption "off" the premises shall not sell such. liquor except in sealed and capsuled bottles, lfaving their sea]!; and cap!;u!es. intact, and having a capacity of at. least one full roputc pint_, and :shall not a.lter wit.her the nature ·or the lit1uor or the I:ubeJs· under which he purcbased it :

•Provided that bottle_s ope't1ed by" a competent· E-x:dse. Officc-r· for purposes of test may, if re-seale.d by ·such Excise Officer, be sold by the holder of the license,

198. In areas in which bottles spmt · cart- be 0btained from the wholesale supplier of country spir.it, if a licensed r.erni I vendor of country spirit is s.uspected of watering aduJterat:ing or drugging the spirit sold by him the Collector may orde:r him to fuairitai'n a suffi.ciem stock of spirit of any specified strength in bottles to be. s;ola with their seals a.qd capsules intact, and such vendors shall comply with any such order issued to him and shall p.errnit his custo·nrers toe ·option of purchasing in such bottles instead of by the standard measures if the lartcr have been presci::ibed. In succeed the maxiri),im retail ptice ( if prescribed) by the amount of extra cost of obtainiug bottled. spirit. · The, Arunachal Pradesh Extraordinary Gazette, March 16, 19:94--· --'.--·-------·---- 14-9. No [iucnsed .,retarl vendor of CQUntry spirit shall ~eep .in hjs sQop, al1)!. 111easu<I'e' ofh¢r t-ha:t ·the mea.sures prescribed ·b:y. the· Excise C◊q1niissiomer u11d,er section 19 of the Act. Retail vendors shall measure the liquor by these measures on the demand of the purchasers provided that it tlJC venqor !S required -by and order t)nder Rule 198 to keep a stock of spi'tit in. sea-led and capsuled bottles, or if _the, spir.it be ob­ tairedfrom the wholesale supplier in such bottles, customers shall be ,perm,jtJec:i the option of purchasing in such botfle~ im,tead of by flie st-a1Jd1m:,t measure's'.

' · 20!:L Except when exempted by the Excise Commissioner every licens~e slt~dl be·. preseri,t in his shop during such ho'ur.s 'of- .Hie. day as; ma,y ,be ,p.r,~~cr:ibed ii1 that behalf by the Co:l:lector. J,.ea.ve of absence for • ~- period not exceeding one mon:th may, however be giant¢d b'y tlie.

CoJJe.cti)r.

PAYMENT OF CG1M-PENSATION FOR CLOSURE .OF SHOPS

201. When any shop fo.t the vend ofany .intoxicant is closed, under sectiqn 2,1 Qf .1-t~:;i Ac.t, for th!! pres-ervation o'f Jhe puql.ic peace, or under Rule I78 on account of the march of troops, compensation fo.r s.uch cJosure may be paid in cash to the liccmee, as stated below- (!) The comp<.!:'sation will be paid by the Collector with the pre-.

vions sanction of the fx:cise Comniissioner.

(2') ,N1.i compcusatit1'11 $hall be paid ,vb.en a shop remaii1s closecf for less thanu si hours. Closure Jnr. S:ix liou:r-s or more Jhall be h,:;ld to be closure for the whole day.

. (J). Wht~n a sp,01~. Ji,.;crtsed for the vcni:l of au inJo:l(i:c.ll.nt. up{m which no duty is imposed under section 22 of th_e Act is closed tp.e compensation shall be calcula.ti;d on the monthly fe.e paya.t,le for the license. and shall be a sum equivalent to the amount payable for the days during which the shop renains closed plus 10 per cent of thatamount for loss of profits. · {4)_ Whe n a shop licensed for the vend of a n i n t o x i c ant upon ,w,IH¢h duty is imnposed under section 22 of the Act oi: under the Jritii~n T(aJfi,¢: f\c.t, 1894, i's clo$e.d, .fbe .C-.llector shall talculat.ed ·rne average daily sale in the shor,>, based on the sales during the previous months of the year, and t!w .prnfit of the vendor on such daily _sales <iJt.;:r <;Jedtictiq.g fro.ta the aver.age t<)H;l sate-proceeds the amount of the average daily. lic,;;.nse fees the·· duty, he cost price and c.ontingent ex­ _perit,Qs at 6'1[2., l"e.r' cc.nt, of ·the sale•prnceeds · compe'nsittion stiall: tb,en ½c -gr,t:,!ed' at the. r,a,1e of such da'ily p.ro!it for the numb.er Qf dt;tys during which the shop remain closed, T!ME Py.ACE AND MANER OF PAYMENT OF DUTY

202. Tie duty imposed on­ ,;a) Foreign liquor and country spirit (,µ) irn-f)o.r.te<;I un_der bond, .or · . (c) m~n ufo:t;tured ia a distillery anJ. ,stored in a distiJlc:rY or excise warehouse, shallbe paid before removal from thedistilleryor excise warehouse,. shall 'be paid, p;eCore removal from the d i},-tlllery or c;.xcise warubotlSC UllkS's a bo11d has been executed for such I5ityi11enr.

203, Wh!1'n the. dutv on- an excisab1e ardck is to be paid before removal fro a distillery or excise warehouse, the payment nius.t 'be made into the local treasury, or Sno-T'reasury approv;tl by the Collector Advance deposits on accoimt bf dttt? may also be m·ade wftli. the . p!rmi,,,inn of the Collector, DESTRU.crLON OF JNTOX!CA.NTS DEEMED TO BE UNFIT FOR USE }it!. lf ~pirit mam1fat·rnre<l in a distillery or stored in a warehouse is f·c'suuJ. tu be int-Hior qua.nt!ty or otherwise unsuitable for the purpose for wh;ich it was made or :-1.ored, it may be rejected andciestroyed or ·otherwise de;:!th undc.r the orders of the Excise Commis­ sioner.

Offi.:;crs in-d,:;:rv: of di·,tiHcrics and warehouse are emoowered to stnp, pending ,he ..,n!ers of the Fx-:i,e C0111missionet, t;he· issue I of sp(i,µ.s wt-iicli t'hey L'Ons-ickr bd:i or u11,-uirnhk, ai1,d an: reqi,ired tu ~;end $µ:·i_rpk; .of ilich spirit i'o.r ii1Ja.[y:;is wi1fw!.it delay.

Use .of pres­ cril:fod m.easu.re$.

Dutv to be pa·icl befpre removal un­ Jess ':,,pn<l executed.

Place and manner of payment of duty .

:Disposal of uns11it-able spirit in dis­ tillerv or warehouse.

34 The Arunachal PraJ.csh Extraordinary Gazette, March 16, 1994---·-·-------------·----------~------------- -Destruction of int<'lxibant­ unfit f9r use (1n vc:ndors premises.

Magistrate tomake confis­ t,tted artic.Jc over to Co­ llector or Sub-divisional ()thcer.

205. Any intoxicant kept on the premises of' a venµor lit~nscd t.o sell such i11toxic:-1nt a·nd found after necessary examination to be unfi.t for human consumption may be destroyed under orden of the Collector.

DfSPOSAL OF THlNGS C()NFISCATED UNDER THE ACT

206. When in .any case a Magistrate orders the. confiscat1.on o( any thing under .section 55 of the Act, such t bing shall be made over to the Collector or Sub-di visiorial Officer for disposal.

207. The dispoal of things confiscated by order of a Magistrate or of a Collector shall be regulated as stated in the following rules.

Di·;p.:,;;:tl ur things con­ Hsca1ed to be deferred till per:iod of appeal has expired except in certain cases.

208. The sale or other· disposal of things confiscated shall be dcfcci,cd till the period of appeal against the fiscarion has expired, or if an appeal be made aginst the appeal is disposed of :---

Provided as follows :

under the Act order of con­ such order till (1} the saie of any animal or other thing ordered to be confiscated snail not be so deferred unless the owner or, his' agent depo_sits with rhe Collector or S·ub-divisional O1-licer; as the cas.e may be, such sum as that officer may consiler fo be reqaircd and to be suflicicnt f,ir the kept or safe custody of sucl1-animal or oilier thi-ng pending the result of such appeal, and {2) i.f the thing be of a perishable nature it may be sole immediately.

209. U: If .iny order of confiscation of anything be reserved on appeal. such thing. or he sale proceeds thereof, and amount, if any, deposited for the keep or safe custody of such thing shall be, at once returned to the owner thereof, or his agent, under the order of the CoU~cH>r or Sub-divisi1rn:1.I Officer, as the case may be.

(2) If no one appears to receive the thing confiscated.

sale proceeds or the amount, if any, deposited within two months from the order on appeal, such. thing, sale proceeds or amount shall be forfeited to the Ciovernment.

210. Confiscated foreign Hquor, country :;pirit, shall be sold by aucfion :-ubje-ct to fixation of a minimum reserv.ed price to be fixed by the Deputy Comr.i.i!Sioner of Excise or-tlte SuJ?-Di,vis-iunat Officers on considt-ration of the value of· the confis~17ed- s:tock, which should:' not be less tJi'an the- amount of duty leviable on the stock in the place in which the sale takes place confiscated intoxicant other than those referred to above s-hall be destroyed. Only a licensed vendor of such acticle shall be emitle<l to bid in the auction to be hold for disposal of confiscated article.

2.1 J. ln case the di::;posal of confiscated stock is not possible for absence of a bidder or the highest bid being less than the minimum reserved price fixed, the Collector of Excise or the Sub-Divisional Officer, as the case mny be in his descretion grant h, such person/pers.ons pc.r.mit (s}. l!nder section 14 of the Act to possess, but not to sell the article or a portion of the article and thereafter at a reasonable rate to one or more of such pe.rsons falling which, aft.er all such reasonable endeavour, may .order the article to be destroyed.

Disposal of things. confis­ cated other thanexcisable artkle.s.

212. When the article confiscated is not an intoxicant, it shall be disposed or as follows :-

(i) When su..:h a.rticles. in the opinion of the Colkctor does not exceeds Rs. 1O0 in values, it may be sold by the Collector Lo th¢ highest l!iid.der or in his discretion released on payment of sucli sum as he. may think fit or, with sanction of the Excise Commissioner, retained for the use of the fa<cise dcp,_Lrtment.

-5~ &_ &lb¥ i h@ . 6 & g_ L Wt I .f.-,A4t._W&~M-#!LWWL.~&J. ,4£9§ ZS. ZC-1. -'"'"'•-,GM .. ,@_(_ - t! ,/2 -G-W }22$ 9 ' SJ .SC ft · The Arunachal Prndcsh Extrao'rdinary Gazette, March 16, 1994 (i!) When such article, in the op11110n of the Collector,.

,exce¢4s Rs. 1,000 in value, it shall be disposed of at the discretion of the Excise Commissioner who may in special cases refer the matter to the aovernment ,for or-<l;er-s. · POSSESSION OF COUNTRY LlQUQR . BY PRIVAil;,E fERSONS ON SPECIAL OCCASIONS IN EXCESS OF UMff A.LLOWEU BY SECTION 14 ('I) OF THE ACT.

35 2 {.3. Jf a large,r quantity of c,ountry spirit, than that prescdbed as.

'the fii:ri.it ◊f t.etai\. sale be required by any person foruse of any special occasion, such as a marriage, festival, caste-gathering, the special enter­ inment of guests or the like, such persons may apply to an offcer empowered to grant a permit under sub-section (1) of section I4 ofthe Act and such officer may if satisfied that the occasion is a legitimate one and the quantity applied for is nht excessive, grant to _the applicant ii ,pe_nnir, free of charge, to purchase from licensed shop wJ-thin his Jurisdiction as the applicar1t may specify_, such quantity as he may consid¢t re.asonablc :

Provid.ed that t10 oflicer below the rank of Tnspedor shall grant a.

permit for the possession of more than three times the quantity which the applicant is ordinarily e:ntitlecl to possess; · S'TRENGril AND PRICES FIXED FOR VEND OF FOREIGN LIQUOR AND COONTRY SPIRIT

214. Whisky,, brandy an,d .rum shal1 ilot be sold by a licensed vendor at a strength lower than 25 ctegrees under London proof, and gin shaJJ not be sold at a strength lower than 35 degrees under London proof :

Provided that liquor brandy which has been matured for not less than ten ycars and the retail price of which reputed quart bottle is not - +ess than Rs. 35 may be sold at a strength not lower than 36 degrees under propC

215. Denatured spirit shall not be sold by a licensed vendor at a strength lower than 50 degrees over London proof.

1'16. (a) Brandy. whisky, rum or gin when required to be. sold in Arunac,hal Pradesh, in sealed and capsuled containers shall not be sold except in quarts or pints.

.Excetiion '.-When these a re sold to a purchaser in a,nothe.r State, the rules in force in that State relating to s.ale shall be foll:ow_ed :

Provided that these may be sold in the case of oterseas liquor. fo magnum qnarts; I:itr.es and h,1lf litres. ' ' ExplanaNon Ju this rule.,---- ti) ·~1.agntim .quart" me'nl}S a bottle containing not less than 938 trnl. tmd· no't more th:wi- l J 36. litres.' - .{ii} 'l ,it;i:e' means 'a .bottle containing not less than 796 ml. and not more than 909 mJ.

· )ii) 'Quarf means a botrk containing not less than 625 ml. an<l n<Jt more than 758 rnl..

(iv'\ ·•Half litre' means a bottle conlaining not less than 398 ml.

and not more than 454 ml.

(v) 'Pint' means a bottle contaitiing not less than 313 mL and:not more rhan 379 ml.

(b) 4 bottle of such spirit supporting to be a magnum, quart litre, a half litre or a pint shall, if it cont_ains less than the maximum quantity allciWri:olb . for su.ch b.ottle u.nde.r thit- rut~ bv more tha,n 28' inf. bea'r a label .aShowi:ng, ln, Htrge letters and figures the minimumguaranteed quantity of its contents. · (c:) The minimum prices for sale to the public of foreign liquor i.e. brandy, whisky, rum, gin and beer shall be as may be fixed by the Government from lime tu, time, Minimum strength forsale ofwhisky brandy, tnmand gin.

Minimum strength for saleof dena­ tu red spirit.

Tbe .-'\rnnadw.1 Pr:desh Ex•r;!i-:itdi:1·1;·y G:w:ttc. ·Ma•ch J:6, 199-t SUSPENSION OF LICENSES GRANTED UNDER THE ACT

217. 1\II lit:cc:c;cs g,anted uader the: Act ~hali be !;lll\i~ct to the followingcoi:;on, name!y :.. .

E•.-\.:•ry licr.::ns~ is liat-k w suspcf\sion atwi11{,nt the power to :ms.pend will b•· ,,.x'.::i"ci~cd Jri!y in the l'ci!o•.1 ing eircc?ms'.tanc0s Wkn .rn_y proc::cding h.ts been drawn up against any 1iccnse.c- for ,any breach by the li::cme:.', . ur by any_6r his s~rvanl~ or by any one _ actins oh bis behalf v:-Hh ·his cxpr<=ss o, iq1pfied pca;:iission ·of- any of !he terms or corditons thereof : or (·.·,\.,, ·,_:: us!:1 ( 11 ±i7.2 zit& o rt.·bn .. !f!-.g . (·b)

(ii) when proceedings are pending ir any Criminal Court against the 'licensee for any o!' Ilk Gffences ine·n1ioi1cd- in clauses (d) and (e}of suli­ section ( I.) of ,~cction ·40 of the ;\ct.

that cxi,nn of -:ltnithrt~d spi1it to,other States shall be alio\ved ·on.

1.,rncluc1fon of :m impoi;t per.mi: obtained from the respective Sateo! imp;: :

AUTHOR!Si\T!OZ\J TG lSSUE PASS FOR TflANSPORT OR EXPORT OF DENi\TL:RED ~:_p'ifdT AT·m t·ORivl OF SUCH PASS 2 I l<. The whck,:tle dealers of (knatured spirit may issue passes for the,•q.uan~ tities of eratured spirit transported or exportcd by them s·ubjcct to the i'ollc.wing conditions; :·:_:1:ndy :- thrH psses -;bJ;! h: is:,1wd for :dl export or 'trar,1spon of <l.:natured spirit from or within Arunachal Pradesh ;

tr..urnir o! t:ya' ... 1;:;·5(; "'h-; ,.. · .7;i

(iii) thn: · in cw,:) c,f e::port 'or G.t•n-::,~u_ttd .sp.irit to other $tates the· tinn i,;ha!I observed ie rules i ,i. i'orc;e. in that Sfates .- <(iv) th:,t r,asse:l> shall he n1ade out in tri;1;f_icate, the original being sent to the Deputy Coiumlssioll'cr the duplicate copy to accm11pany tJ.c c0:'lsig11111ent ccnccrned ; and the tdplicate· copy .kept with the wh1.,]ts::!e ck:aicr as record.

RuU.S REGUL,\TL\G ·t.';P COM.POUNDING, BLENDING, REDUC­ T.ION AND ROTTLING_ OF FOf:E1G.N LJQUOR OTHER THAN WINES AND F_ERMENTED UQUORS

219.

not ( t) h:,ri~le ;',)1t1gn liquors ,xhcr than ,viQCS and fonn:lJh:J_ li,;,;ors.shu:11 (a') rnmpoundect, blc;~ded.or r-edueer!. or

(b) bottlecl, in ;\ ntmrchtil Prdesh exeep! under license granted in this bch' t by theCc!lec,or.

(~) ticenses under clat1scs (:1) ~ind fo) of su.b-rul~- (i} t./1:tlr· nr,:t ~)C' gran­ kd. c::~cept to persorn; hc,lding. a wholc:sale license for the safo··c.r fotUgn ri·quor.

2::0. Por;~ble · foreign liquor o!hcs than wJnes ,tnu. fermented liql:ca: shl!

not he-comi}ot.inded bt~ndccL. rcdi1ccd or bc1:tled except 'in the pres1;1we of an Ex.cisc O!hcc.:r a-~,.1 tn a b0urrded fmeign iiq1:or warehouse or, iii fhe case of du!j mid liquor in a godoyn approved in the mau1er provided forin these rule:.

221. lhs: bcisc C)mmissioncr t-hall J,::cidc· wha,t exdse Sti¼ff is nt.-cessary for the prpr supervision of the opt>rnticns .:arrie,d_ on in each war.;.:ho_,1.se oi· goqown tmr.ier Rule 219. The lic,fnsec sr1.all p~' to tl1e G,)vemrncn-t anhc i:nd of each ctil-:m:for month sud1 fees as niay he dctcrmfoed from time to time by the Excise Comissioner.

These lees shall be in addition to any other fees payqble under t,hc Act arid shall i:t.ot exceed in a'inount the whcie of'.the cost' uf'the <;r..cise staff employed for the purpc,sc.;; of thi:, rule.

The AtunachaJ Pradesh Extraordinary Gazette, March 16, 1994 37-----. -. ----------------- .---·--::.-.------·---- iz2.: (1) A.perso.i1 holdirig a licence for the saleof foreign liquor to the .t'fade whe.n applying fora license under clause (a) .ot clause. (6) of sub-rule :Q);·qf Rule 219 shallfurnish the. following p!:1,rticulars, .namely •

(a) the place at wliich·:an:d..the·,prernisesJn which the operation or 0.pe:ra­ tions referred to-i'n the said sub-rule will be caified on

(b) the nature of the operations to be carried on ;

(¢) the approximate number of days in aweek or monthfor which the operation or operations wiH b.e carried o.n.

$'ycb personshall also submit adetailed plan of the.ware.l)puse orgodown showing therein thedifferent rooms or compartments andall the permanent fixtures. Theplan shallbe submitted in triplicate inthe case of a warehouse atid:Jri duplicate inthe caseofanon-bonded godown. ·

(2) The Collector, if he is satisfied on enquiry th.at the applicant i.s .a fit: person to, bold the required licensed andthe premises in which such person proposes to carry on the operation or operations are suitable, shall gra:nl the_. license to such. person with the previNis appro:val of the Excise Commissioner.

. 0) Np add,ition or afterations within such warehouse or gqdoWJl sp.al~ be made without the previous approval of the Collector obtained in writing.

'223~ {l). _Tb~ apprQ"ve1i godown. shall consist ofat least one ioo:tn for the storage offoreign liquor and the carrying _onof the operations, referred to in sub-rule (1) ofRule 219. The bonded foreign liquor warehouse shall consist ofatleast two rooms or compadm_en:ts,, one fot the,, storage of spirit in build and the carrying on of the said operations, and another for the storage offinishproducts. Allthe rooms or compartmentsin thewarehouse orgodown shallbewell-ventilated and have their grilles embeded in cement.

fir?5 et±;zrrt;res centimetre. Every room orcompartmentshallbear on the out.side abo.ard of which shall be legibly painted in oil co?o.ur·the name ofthe room or compart­ rrtent. The wareho.use or ,godo.wn as well as ea:ch of the r.ooms and coropart­ ments therein s:fi.aH remain under separate locks ana keys ofthe licensee an:d the Excise officer-in-charge.

(2) The licensee sball provide suitable office aecol111Ilo\fation with sarti­ tary arr.angements,, for the Excise officer-in-charge :within th~ warehouse or gpc\own and also supply such furniture and other articles for-his- use as may be considered indispensable by the Collector.

(3-) Smoking . and the·use ofnaked lights or fires within the warehouse orgodown are prohibited.

. 224. The Government shall not be held responsiblefor any loss or damage by theft, n:re or any-other cause Whats.oever. occuring: to.·any-spirit -in the warehouse or godown.

225. For each 9ay's operations a 72 ho.urs' previous notice (exclusive of S'tmday and holidays). shall begiven by the licensee to the Collector if there be not.a whole ti_m:e Excise. Officer attached to the Watehou.se. or god.own.

:22-6. (1) .All -c9,loudng at14' flavouring substances to be ,use.d by the licensee shall be kept in the. \.varebouse ot god.own and llO s_uch substance (ke,pt:iti the godown by the licensee manufacturing foreign Jiquor outside a botided foreign liguor warehouse) shall be use u_nless Pu.blic A!l·alys,t lq the Go:vemmcnt of Arunachal Pradesh has exanuned a sample thereof and'app.ro­ ved th.e same as suitable for the compounding of foreigi1 liquor :

Provided that if any such substance manufactured by a t:eputed firm is brought intothe warehouse of godown and k¢pt there withthe original labels and capsules intact, it shall f?e required to be examined under this sub-rule only once a·year. ·

(2) A, fee of Rs. 20 shall . be payable by. the licensee for examination of each sampleunder sub-rule (l). ·

227. ·only pure filtered.w<J.ter shall be used for the purpose of re,du<::tion ·of f◊r..ejgn liquor from a hither to a lower strength.

The /\rnn1chaI Pr,,,Iesh Extraord'inaty G1z:et1e, M;1rch 16, 1994--------·----

228. In the process of compounding and blending ofbrandy, whisly, gin and rum in Arunachal Pradesh no spirit except(@)British Spirit, (ii) India made spmt, (m) Scot·c)l whisky and (l'v) Fre.ricli brandy sha,11 be used..

Exp(cmation :- ('a) British spirit mcans spirit manufactured inalicenseddistillery. in Great Britain.

(b} Jn_dia ma:g~ spirit mean£plairi spir:i(i:ria;nufact,m,ea •in a distillery in India underthe supervision ofGovernmentofa strength notless than 4 o .p,and. i,ncJucles Jrrdia'-made foreign liquor ;

Provided thatin the process of compognding andblending of rum in a bonded foreign liquor wa.reh.ousc attaclied to ·a distillery India-made spirit inducles plain spirit of astrength not less than 20 0,p, n;iaiuifactured in a dis­ tillcty in India under the supervision of Government.

(cJ Scotch whisky 1rieans,spirit obtained by distillationin Scotland from· ctmash ofccreal,gmins saccharificd by the di.stase .or malt and natured in bonded warehouse in casks for a-periocrof at least t1m:e.yeai:s.

(cl) Ferench b.rancly means brandy made from ·grapes in France and ilrtportcd .-into Arunacllal Pradesh in its original cond'itfons.

. 229. (I) Foreign liquor to be bottled or used for blending shall be transported in bulk under cover ofapass or challan from a CustomHouse, a distiJJcry or bonded warehouse direct to the licensed warehouse or godown andevery receptacle containing suchliquor shall bear a label showingclearly the name and the strength of he liquor, the place of manufacture, and the date of :removal from the Custom Htmsc; distiHcr-y o.r bo'rrcl.ed ~varehouseas the case tpa:}' be : ·

Provided thatthe licensee may, for tbepurpose of blending, bring into his licensed warehouse direct froini his licensed wholesale business premis­ .c.s und"er a 1~a.ss (issue:d hy himself) bottled foreign liquor with capsules orseals intact.

(2) Fo1'ei,gn lfop1or on which CtisJoms· 0:uty, has been paj.cL:may be used for l:>lendfng with- I11dra--:made spirit in h~H1ded ¼•are1itit1sc. J;Il1_ sueh case the liquor shall be stored sep,Hately am<l shMliHO.t be ·used nntil the propor­ tion inwhich it is.to be atided has bcen proved by the Collector. No Excise duty shall be levied on the q:iantity ofimported duty paid foreign liquor con­ taincd in a blend of such liquor withIndia-made spirit.

230, Foreign liqnor shall not be compowndyu, blended reducei;l or bottle¢!

before an account of its strength -and quantity has been taken by the Bxoise Officer-in-charge of the warehouse or go<low11. The w.l:role or t:hc contents bf a cask, whiere casks are 1lst!d, shall he bottled in oneoperation. As soon as the b0tlliog is over the OBicer-in-charge shall ascertain the quantity 'btittlcd ana adjust his accounts by writ:ting.-0ff ullag_c and. wastage, · .231. Thc·.bottled to he_used f.or the perpose of bottling the foreign liquor shall be properly deaned and washed first with a solufion . of potassium per­ ma.ngmfa.te and· then with _pure water. They shall finally be rinsed with a quantity of the liquor to be bottled.

232. In a bonded warcnoi.1se the licensee shall supply one quart bottle of eaoh br-itcli. free of' eosHo the Excise OHicer-iM::hargi: for..analys-is and decjara:­ tion of Lnie strength and obscuration by the Pul)ljc AcnaJysk W'the Goy~rn­ ment of Arunachal Pi:a.de&h. No issues shall be given from the bond until the receipt of the Chemical Exami11e1:\ . report. When ihe bottling opcrafi.on· is carried on in an appro.ved godown no whisky, brandy, and rum shall be botllcd at a strength less than 25 U. P. and gin at a strength less fhan,35 U.P. as as indicated by the hydromctrcs. Samples for analysis sha!i be supplied free of cost to the Excisc Officer-in-charge ofrhe approved,godown whenever necessary.

233. lnrmediatc:ly after the bottle have b-cen fiHed up they shall be erokes, q1.psuled and labelled :,'!nd remowd to the store .worn for bottled liquor. A distinc.tive -sefatl number lo be knownas the h:ueh,number. shacll be assigned to each bottling operation and the nnmher shall be noted on the label. The capsul, if it is mt>tallic, shall be firmly {ixed in positi.on by .capsul1:n.g ma~bme 6r-any otllersuitahleapplican~ ; ifon paper, it shall begummed over the cork and the neck of the bottle. The capsul shall have inscriptions showing only the name of the ma.nufa:cturer of the hrnnd or both.

.38 SQ k $, $ &CZAUQJ._Z %t-4 J.C ¢& ,.$_Q. E4Z " -M-- " ,- m • ;::tt ., 14,.

The ArnnachaJ P1:ndcsh Ext_raordii;a.ry da{'.ette. March 16, 1994 39

234. Bottles shall be packed as soon as bott]j:ng operation is finished.

Each package &ball con.ta.in a dozen or a multiple of a dOZ\;ll of (quart, pints or nips)and the bottles in each package shall be of uniform size. The Excise Officer-in -chargeshall satisfy himselfthat the propper number of bottles are placed in each case and shall see that the packed casesare closed at once and fastened.

Explanation :- (a) 'quart' means a bottle containing not less than 597ml. but not more than758 ml. of liquor.

(b) 'pint means a bottle conti,lining not less than 299 mi butnot more than 379 ml. of liquor and

(c) 'nip' means a bottlecontaining not less than _170 mi, but not more than 189 ml. ofliquor.

2J~. Afte:r ea,c;l1 botfling. operation the.premises shall he cleanecl to .the -satisfaction or the Excise O'fficer-i n-cha,rge.

236. The Jicensec s.hal) remove a.II bottled liquor from an approved godo.wn wi.thi.JLthrce months after it is bott led. No liquor shall be removed from a ware!lo:use or a godo.wn except under a passgrantedby the Excise Ofcer­ in-charge.

237. Correct accounts or all liquors and colouring and flavouring snubstan­ ces in the warehouse or godown shall be maintained by the licensee in such form as. may be·prcscribe::i'b,y the Excise O,,mrnis!iioner. The accounts shall re­ main inthe custody of the Excise Oficer-in-charge who shall check them at the end of each day's work.

238. Rules 56,59,60,6)(6), 62, 63 and-84 relati11g to d:i'st illeries and ware­ house, shall apply_mutatis and mutandis to_all bonded warehouses and approved godowns for the compounding, blending and bottling of foreign llqut'>r:

FHES tN RESPECT OF (a) L.!CENSE FOR THE SALE. OF METHYL ALCOHOL AND () PASSES FOR JMPORT OF METHYL ALCOHOL.

239.. fl1 The fee for a license for the wholesale sale pf methyl alcohol shall be payable on the basis of sales during the preceding twelve month at the rates mentioned in thee following table :- · TABLE

(i) {i'i) (iiiJ (iv} (V)

(vi) For safos not exceeding 9092 litres - 100.00.

Fo,r sales exceeding 9092 litres but not cx..::ccding 22730 ljtrcs - Rs.200.00 For sales ex:c-ce(l.ing 22730 litres but not exceeding 45460 litres - Rs.300.00 For sales'exceeding45460 lltres but riot extceding.90920 li.Li:cs - .Rs;40(t00 For ~qles exceeding 90920 litres but not exceeding 227300 litres - Rs ..500.00:

·For sales exceeding 2273.00 iillcs bur not exceeding 454600 litr:es - Rs. 600.00.,

(vii) For sales exceeding 454600 litres but not exceeding 909200 litr:cs - Rs. 700.00 {viii) For sales excc;eding 909200 litres - Rs. 800.00. such fee shall be for period of twelve montl1 from the 1st April to 31st March next follow­ ing or ,rny part llicreo,f and payable in advance.

(2) The fee for a liccn:se for the retail sale ofmethyl alcolwl ·shall be paya­ ble on the basis or sales dming the prnceeding lwdvc months at the rates men­ tioned jn Lhe following tables :- For sales not exceeding 1273 litres - Rs. 20.00 For sales 'exceeding 2273 ljJrcs but not exc;eeding 4546 litres - Rs. 40.0Q The fee shall be increased by Rs. 40.00 for sale of eve'ry 4546 Ur-res (fr a fraction thereof in excess of 4546 litres. · - Such fee :sl1aH be fot a period of t'welve monlh from the J st of.Ap'ri:t ro fhe 31st March, next following or any part tfo:n:of and payable in advance.

(i)

(ii) {iii') 40 The Arunachal Pra~csh E~traordinary Gazette, March 16,_ '1994 .HO. The Excise Commissioner,with the approval of the Governirtent, shall pies,c,ribe the·annu.al license fee from time t_o time payable for grant of licences in respect of (a} Distillary, (b) J3◊nded warehouse for country liquor, @ Bonded warehouse for ForeignLiquor, and (d)Compounding of Foreign liquor Blending, Bottlingof Foreignliquor and reduction ofForeign liquortakenup together or separately, k:eepihg-itito corrsiderati'on.:tlfo- estimated annual pro:dui::tiori and or sale. · ·

241. The fee for a pass for·thdhipott 'of methyl: alcohol into Arunachal Pradesh orfor the transport of such alcohol from aCustoms House, or Cus­ toms or Excise Bonded Warehouse inArunachat Pradeshshall be rupees ten per impetial litre.of the alcohol importedor transported. su·cb fee shall be payable in advance.

242. Infringement ofany condition ofa license, pass, per-n:iit, efc ; iss_ued by the Excise department by the holder of such license,· peimit, · pass etc., entail revocation ofthe license, p_ass, permit, et.c. in. addition to the puniffeh- - ment provided under the Act.

By order and in the name of Governor, S. Reghunathan, _Secretary (Finance), Ex-officio, Commissioner, Excise,Government of Arunachal Pradesh.

.·, The Arunachal Pradesh Extraordinary Gazette, March 16, 1994 FORM A ( See Rule 28 ) FQRM OF APPLICATION FOR THE GRANT OF LICENCE FOR THE.

WHOLESALE VEND OR RETAIL SALE OF FOREIGN LIQUOR.

l. 'Narrie/s of applie_antjs w:i(h the name/s of father/s, husband/s.

2. Present address

3. Permanent add'ress

4. Name of location of the premises for whi'ch licence is applied for

5. Present age of applicant/s with proo.f in support of age

6. Sex of applicant/s · 7, Caste and Communily to which the .applicant/s be1ong/s

8. Present and past occupation of the applica:ntjs_,

9. Whether the applicant is capable of functioning his business himself. Give details source of finance, cash in hand, assets_ etc.

10. Details of applicant/s having hold jointly or severally any Excise shop ofany descrip­ tion as Excise leascc or licence or havirig worked as saleman or agent of any such Excise shop.

11. Whet\.ler the applicant or any ol' his dependents living jointly with him hold any Excise shop/lca.se previous.ly, if so, for how Jong.

12. Details of applicants relationship, if any to ,- any government servant or to any previous and or sitting Ex_dse Jeascc/s or licensec/s.

13. Whether the applicant/s is/are in arrear of land re.venue or defa:ulter on payment of any government loan ii' so, furnish details. 1T no.t furnish certificate from a Gazetted Officer to the effect.

14. Whether the applicant is/are ever convicted by aCriminal Court of a non.-bailable offence.

(ii) If so, full particulars thereof 4L .-

15. Whether a_pplicant/s is/are hold any Excise licence/s at any previous time . was/were warned, punished or convicted for violation of any Excise Laws or rules or orders framed thereunder.

16. Special claim, if any I/We hereby declare that the particulars furnished above a:re c;orrcct and true to my/our belief and knowledge. 1/\Vc furthex .agr-ee that if any particular furnished in the application is subsequently found to be false, inaccurate or incomplete, the licence, if any, granted to me/us on the basis of the application will be liable to stand withdrawal without pre­ judice to other action that may be taken against me/us under the law.

Signature of the applicant/s with date.

42 The Arunachal Pradesh Extraordinary Gazette, March 16, 1994 ARUNACHAL PRADESH EXCISE DEPARTMENT FORM NO. B ( See Section 26 of the Act ) Sl. .No _ .- .

Permits/Pass for import/transport of I.M.F.L./Beer/Country Liquor/Denatured Spirit/ Rectified Spirit (Medicinal)/Dangerous Drug (Pethidine/Morphine).

(To be sent to the Ofcer-in-charge, Warehouse/Dealer of placeof export/transport).

Serial No. of permit/pass .

District of issue .

Place from which liquor to be brought ...................... - ' ,. - .. . . .

Name of the dealer/firm and place .

Route by which liquor .is.to be imported/transported Date of issue· · .

.Current to .

Duty paid .••............·...•..•.............

Challan No.....-............................date......•.......Treasury .

.................................... ., Description of excisable articles Quantity to be impor:ted/transportcd In bulk litres 2 Country liquor of 40 U. P. strenght .

Beer .

I. M. F. L , ......• -~ Rectifie(i Spirit (Medicinal) .................•..........•...,..

Dangerous drugs (Pethidine/Morphine) .. " .

ln bottle 3 In LP. Litte 4 Shri licensee/agent of .

shop within Sub-Division is permitted to import/transport the article above described on pre-payment of duty at , .....................•........• Treasury/Sub-Treasuy in the District of. .

Arunachal P.radesh and on compliance with all rules and orders inforce in Arunachal Pradesh.

for a period ending on ·- : .

])ate, ·- .......• ·- - Signature and designation of the _.

officer granted it.

The Arunachal Pradesh Extraordinary Gazette, January 16, 1994 ARUNACHAL PRADESH EXCISE DEPARTMENT FORM NO. B (See Section 26 of the Act) 43 SL. No .

Permits/Pass for import/transport of I.M.F.I./Beer/Country Liquor/Denatured Spirit/Rectified spirit (Medicinal)/Danger­ ous Drug (Pethidine/Morphine).

(To be sent to the officer-in-charge, Warehouse/Dealer of place of import/transport).

Serial No. of permit/pass .

District of issue - .

Place from which liquor to be brought , .

Name of the dealer/firm and place .

Route by which liquor is to be imported/ tran_sporte·d .

Date of issue......................

Current to .

Duty paid .

Challan No date treasury .

"""°'~ I Form No. 1.

v:t REGISTER OF FERMENTATION, DISTILLATION AND RECEIVER CHARGE FOR THE MONTH OF (See Rule 85 ) --- -- - Apparent Strength Bulk L.P. litres Date& Remarks. Initial ofs:trer:gtti declared as per as per hour of officer-in­found by by column 17. columns issued for charge.hydtometre. license. 19 and 20. boHling.

18 19 20 21 22 23 24 ----- ·------------------------- 13 Total quantity of fer-mented wash distilled.

19 Bulk of fe.rmstd wash.

1211 Details of other fermenting vessels contents of which have to be distilled together with wash in column 9. No.

in column 3.

10 Final gravity wash.

9 Bulk of wash after fer­ mentation.

8 --·---·--------------Date of disti­ llation.

765 17 Name of Quantity Quantity Original the prepa- of moUa- of water gravity ration. sses used. used. of wash.

16 3 4 Serial No. of formen­ tation.

2 15 Receiver Dipe before Dipe after No. coluration colaration and decla- and declaration or ration of strength. strength.

14 .c:

CJ '-<± '1) ------·--·-· E Date of Fermen-8 setting ting ve,ssel . up wash No.

C' 2=0o:!:..

~ LL) .c:

~ "O i::

i:i., «!

.c:

CJ "'r:::::lz Date and a.> hour of P taking charge.

$ ..

'I Date of Batch Details of containers brought Into store. Quantity stored and to Date Requisi­storing No. be accounted for of tionNo.No. of No. of No. of Contents Contents Contents· Case -- issue. and date.quarts. pints. hips. of each of each ofnips N·r Bulk, Strength. L.P.o.

quart iii cubic pint in cubic in cubic litres.centimetre. centimetre. centimetre.

1 2 3 4 5 6 7 8 9 10 11 12 13 14 Issue or wastage Balance after Issue No. of No. of No. of Case No. Bulk. LP. No. of No. of No. of Case Bulk. LP. Remark.quarts pints. nips. litre. quarts. pints. nips. No. litre.

15 16 17 18 19 20. 21 22 23 24 25 26 27 oil,oo Name of preparation .

Initial of Excise Oflker:

Total balance in stock Remarks Date ul L.P.fire.Duty free L.P. litre.

REGISTER OF STOCK LEDGER OF BOTTLED FINISHED PREPARATIONS.

( See Rule 85 ) Total dailv issues Duyaid Under on@ L.P.' litre. LP. litre.

Form 1o. III ----.:....-----· Initial of the Date Excise officer s

5.N 0::

0 .Cl 0;;;

5 "1"....

"'......

6- ;,.,...

c i::

£ 0 £>< l-1-l '.., 'vicu 'vc...., a 5core < »..c;

H 37363534333231302928 -------------------------------------:-:---------------------------------~---------------~--· . ·- 2 , ,, ' .•.

l"er.aa. No. IV REQUISITION FOR ISSUES >a !::Iz.!:J".e ....

\0 \0 .i:,,.

£

(1)z ±»...g...o -0..,a,.

0::r ~sg i, s>,...

'< Remarks.

Cubic centimetre per nip.

Date : . , ~ o Granting Authority.

_________ ,..... --~-----·---- . - - -------·--------- Cubic centimetre pint.

No. & date.

Cubic centimetre per qua.rt.

·--------------------- No. of nip.

Issues under Pass No , .

Date .

Officer-in-charge Amount of Challan No·.

duty paid. and date.

--------------------·-·--·------ ..------ -------- ----·-----...--·--- .. ..,-·----. -·------- -----~----.,.........~_.._. ...-------------------·-----------..

No. of pint.

No. of quu.rts.

--·-·--•···-···· ~· ·--··---------•- ···---···- ---- ..........................• , Private Warehouse Actual strength Kind of To whom issue- issued with address Batch No.

-------- ···------··----------,-·- ----- ·- L. P. litres.

The under men(ioned issues for expoit/trnnsport are required at A.M./P.M. please arrange accordingly.

o .,,;t _ ---------------.......,__ -------- ----~--------------------------- MANAGER Yours faithfuJly ----- . ' --·-·····-·--···-·-- ...-._----- Name of preparation.

Bulk lifres.

To the Officer-in-charge, Dear Sir, .i,.-~- Name of Brand of I. M. F. L./Beer.

....

@

3......

~......

..s::

'.J '""3 ~ Forna No. V.

TOCK REGISTER OP DEFFERENT BRAND OF 1. M. F. L. AND BEER TO BE MAINTAINED BY THE FOREIGN LIQUOR BONDED WAREHOUSE UC:ENS-EE.

(Sec Rule 180 read with Rule 17) - --· ---......--.- ------ --~-------...,.---- I 13 26 650 ml.

Re111ark;.

12 25 650 ml.

Total ·-'----------------..

11 375 ml. l80 ml.

180ml 24 10 750 ml.

375 ml.

22 23

650ml.

----------·------

2.1 8 9 l80 ml.

650 ml. 750ml.

.-----------------~ _________... --------·-----·------------20 7 375 ml.

------~----•-r~--------- 6 750 mL Godowns loss 375 ml. 180 ml.

------------· --------~·~ ----····------·- ....__,...___ -----·---------- 5 18 . 19 650 ml.

750 ml..,______ .....--,...... ~·------- 4 Receipt----------·------- ···-·--·-·· ---- ~~ - .

l'7----- .o 650 ml.

3 16 Opening· Stock Sa.le 2 15 750 ml. 375 rn1. 180 rn!.

375ml. 180ml, --------------- ____,____ ,... __,_... _ ------------------'------- 14 750 rnl.

---- le• i .., Closing stock g[ Date 2:'-I, "'0 0t z>:u i:::

5 O' ±,.., ¢ IJ,l =•± P- o;

.J::

'-> cd c:, ::!

<I('.

----·------~ ...------/-------,.·---.-•--------- owoo oil.o g± .., . ,, \{ 2a 8' r.>..., '-< 'ti 3•2 >-l.

~ >..., ,::::z 0 l:1"a ----- 2 l 2220 Total ------------ 19 -----------17 1816151413 Receipt )211 -------------------------- ______________ ,__ _.... _JO9876 Opening stock 5 STOCK REGISTER OF 1.M.F.L. AND BEER TO BE MAlNTAlNED BY THE LICENSEES OF FOREIGN LIQUOR BONDED WAREHOIJSE (See Rule-180 read with Rule 17 ).

4 ------------ 3---------------------2 ----------- ------ ---· - --C/S. 750ml. 375m I. 1 SOm1. 650m I. BK L. LPL. C/S. 750ml. 37Sm I. I 80ro I. 650m I. BKL LPL. C/S. 750mI. 375mL I 80ml. 650mI. BKL. L.P.L.Date form No. VL -------·----- ......

o ID { ~ .9' ~ .P' 3::,- 0 I»

8...

J> Remarks.

----- --------------- -- Closing stocklossGodown ---------------------------'------ -------------------- --------------------·~--,--_:.-.---------- Sale------------- ------:-··------'---- ·~-~·---_,.;.---~------------ .C/S. 750ml. 375ml. 180ml. 650ml. BKL. LPL C/S. 750ml. 375ml. 180ml. 650ml. BKL LPL C/S. 750ml. 375inl. 180ml. 650ml. BKL LPL.

--- -- ------"----"------ ----~------------- --- ---------· 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 .is 39 4D 41 42 43 44 ---------- ------------ ---------- ------------------------------------------------------ p o ..

6' V, 0 Form No. VTIL STOCK REGISTER OF COUNTRY SPIRIT TO BE MAlNTAlNED BY THE COUNTRY LIQUOR WAREH0USE LICENSEE.

(See Rule 180 read with Rule 85) -] 0- 0 2 C:g o O"e:.

L.P.L. I '"ti...

I»•15 I VJ O"·---- t"r1><....

~

0a.;· > 2 o "'N0 2o <I»,..g..

5 -\0o 4 I Remarks TI 141312 transit loss 11 375 ml. 180 ml. 650 ml. BKL.

10 750 ml.

9 C/S.

8 L.P.L.

7 23 6 22 L.P.L.

5 2l 4 20 Remarks.

3---~---·----------------~----- ------------- l.9 ----·-----------------------·-------------------·-----·------------- RECElPT REG1STER OF I.M.F.L./BEER TO BE MAINTAINED BY THE LTCBNSEE OF fORE[GN LIQUOR BONDED WAREHOUSE.

(See Rule 180 read with Rule 17) 2 18 Actual Receipt 17 750 ml. 375 ml. 180ml. 650ml. B.K.L.

16 C/S.

-Date Opening Tmp.ort Tota.I Permit Name of the Sale in L.P. litres Total Transit Closing stock in inL.P. in L. P . No. & shop· sale in Loss, stock in LP. !Jtre. litre. date. whomissued. West North South L.P. L.P.

litres. litres. litres.

.., 3 4 5 6 7 8 9 IQ 11 12....

Date of. receipt with Receipt as pass DO2TiCUlars f [[]F]/_ ·- ­ Beer imported. C/S. 750ml. 375ml. 180ml. 650ml. B.K.L.

Form No. VH.

.., t} FORM No. IX.

RECEIPT REGJSTER OF SPJRff IMPORTED BY THE COUNTRY SPIRIT LICENSES FROM DlSTJLLERY ( See Rule 180 read with Rule-85) >,;

Ec,._ r.,, ptn,..,,....

E :?c.

E p:, 2 ►., C:

;:,z ~ :::i 5 3::

IIOg.

o,:, N' 2 F ......

"'\,0 4 ....a iliO Hvdro metre Strength ini.iicalion at at Lhc~time of the time of despatch.

despatch Strength Hvdrometre at the t.llne of indication at the receipt.

(ime of receipt.

9 Temperature at the time of despatch Temperature at the time ofreceipt.

8 Actual quan­ titv in BK litres at the time of receipt.

7 Actual quan­ tity in BK litres at the tine of despatch 15 6 No. of' -------------·-----------·-------5 14 Date of examination. container.

13 4 Transit loss Progressives total of import during the year Remarks.

3 -·--------------------") t., ------·---------·--------------·------·------·----------- 12 Permit No. Pass No. & From whom Date of and date date of imnortcd. arrival.

despatch ' Actual quantity in LP. litre at the time of despatch. Actual quantity .in LP. litre at the of receipt.

----------- ------ ---- -----..-. -------·------------------- ----- ----------~·- -· ------- ---------------~------------ ·---·---·--------·-··-- --·--- - - - o - i « e ., » The Arunachal Pradesh Extraordinary Gazette, March 16, 199452------------------------------- ------- FORM NO. X (See Rule 180 read with Rule 15) Pass No date for the of liquor. · From the licensed premises of. . Bonded Warehouse To The Licensed premises on the authority permit No.

• • • -' " I • • • • ♦ • • • " • • • • dat a • • • • < • • • • • ~ ................. date issued by - - - • • - - - . - . - Duty paid Rs under Challan No dated For L.P.L./B. of Uvl.F.L./Beer/Country Liquor.

. _______..

SL. Description of Class of B.L. L.P.L. Strength of No. packages. liquor. liquor.

1 2 3 4 5 6 The original places will have to be returned the undersigned after varification from Excise Authority.

+' I• ::, p:..., 'e;

­~(1)>,.., Czg.

2.

"ti..,z

(1) V, ;:," rr1 d.., ;:., 2£.

7 7 Remarks Remarks.

LICENSEES.

ti -6 Closing stock in BJ<..

litre.

Closing stock in bottle.

5 ---------- 5 Sale of the day in' B.K. litre.

4 4 Total in B. K. litre.

3 Import inB.K. litre permit No. and date.

2 Opening stock in B. K. litre.

Form No. XI.

STOCK REGISTER OF COUNTRY LIQUOR/DENATURED SPIRIT TO BE MAINTAJNED BY RETAIL LICENSEE (See Rule 180) Date Form No. XII.

STOCK REGISTER OF I. M. F. L. AND BEER TO BEMAINTAINED BY THE RETAIL FOREIGN LIQUOR (See Rule l 80) Name or the Brand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of L M. F. L./Bcer.

Dare Opening stock ·import in Total in bottle ·· Sale in bottle ------,..,-, -.---------=--~-- in bottle. bottle.-------2- -·---3------- Form No. XIJI.

RECEIPT REGISTER OF L M. F. L. AND BEER TO BE MAINTAINED BY THE RETAIL FOREIGN LIQUOR LICENSEES.

(See Rule J 80) -· -·-·- t \0 '°.i:,.

oe,.,.....

_;;;- zp,> ~ .....

P' 6 Remarks.

5 No. of bottles.

q.

No. of casesParticulars of Excisable articles received.

3 -----------,1-·-----------,------------~-------- ------- --· -· 2 Date Permit No. and Date Pass No. and Date --·- . ···---· --·· ·-·----------- By order of the Governor.

Arunachal Govt. Press--D!PR.50+ Asst4. Com. {Excise & Tax)-100-3-94.

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