Every time the percolator, or other vessel intended for alcohol is charged there shall be attached to it a label showing the following particulars.
a) the name and batch number of the preparation;
b) the description and quantity of alcohol placed in it from time to time; and c) the date of removal of the preparation and the quantity of such preparation removed.
33. Sample to be taken: (i) On completion of production of medicinal or toilet preparation, the officer-in-charge shall permit the licensee to take free sample of 227 ml.
or such quantity of the preparation as the officer-in-charge considers necessary for analysis in his own laboratory and declaration of the strength of alcohol and medicaments.
(ii) Any Quantity left over after analysis shall be destroyed by the licensee in his laboratory in the presence of the officer-in –charge of the laboratory.
(iii) A separate account of the quantity used by the licensee for analysis shall be maintained,
(iv) The alcoholic strength of a preparation as declared by the licensee shall be maintained.
(v) immediately after declaration by the licensee of the alcoholic strength of a finished preparation and before such preparation is removed to the store, the licensee shall make proper entries in the register in Form R. G-
3.
(vi) The officer-in-charge shall check the entries and if they are found in order, he shall check the contents of as many as he thinks necessary of the vessels in which the preparation is being stored. he shall then initial on the relevant entries of the Register in Form R.G-3 and take two samples from each batch of such finished preparation for analysis and 13 report by the Chemical Examiner.
(vii) One set of samples shall be sent at once to such Chemical Examiner and a note to the effect shall be made in the register in Form R.G.3 . The report of the Chemical Examiner, when received , shall be shown to the licensee.
(viii) The duplicate samples of a preparation which is intended exclusively for replacement of the original sample or repetition of its analysis , when necessary, shall be kept under excise ticket lock, and shall be returned to the finished store immediately on receipt of the report of the Chemical Examiner.
(ix) All such samples sent shall be sealed by the officer-in-charge and the licensee of the manufactory.
(x) The duplicate sample shall not be returned to the finished store in any case where---
(a) the alcohol strength of a preparation from which the sample was taken, is declared by the Chemical Examiner to be beyond the margin of 3% unless the Excise Commissioner permit standardization of such substandard preparation; and
(b) the preparation is declared to be a spurious preparation under these rules.
(xi) All samples required for analysis under these rules shall be supplied free of cost by the licensee and all expenses in connection with packing and dispatch of the samples shall be borne by him. Samples of medicinal or toilet preparation may also be taken at any time by the officer-in-charge or other superior officer and such samples shall be sent to the Chemical Examiner for analysis and check.
Comment The word “ shall” –Meaning of.—It has been laid down consistently by the Supreme Court that the mere use of the word “ shall” by itself in the statute does nit make the provision mandatory, but it is the duty of the Courts of Justice to try to get at the real intention of the Legislature by carefully attending to the whole scope of the statute to be construed. In each case, on has to look to the subject-matter, consider the importance of the provisions and the relation of that provision with the general object intended to be secured by the Act and upon the review of the case in that aspect decide whether the enactment is mandatory or only directory. 1
34. Storage of finished products,-- (i) Medicinal and toilet preparation shall on completion of production be stored in bulk in jars or bottles each containing not less than 2,273 ml.
(ii) Such preparations ready for issue may be filled in bottles or containers of not less than 57 ml. content:
PROVIDED THAT the Excise Commissioner may be an order in writing specify that any such preparation may be filled in bottles or containers of smaller capacity.
(iii) Every container of a finished preparation shall bear a label showing the name of the preparation, its batch number, its alcoholic strength and the 14 name of the manufacture.
(iv) The label of each container of a preparation stored in bulk shall, in addition, indicate the actual contents in litres , its alcoholic strength and the date of storage.
(v) The containers shall be kept so arranged in suitable racks as to allow ready identification of each batch.
(vi) Any goods stored may be left in the store room for a period of three years or for such extended period as the Excise Commissioner may, in each case, allow. The owner of the bonded laboratory shall, before the expiry of the period of three years or the extended period, if any, clear the same for consumption in the State on payment of excise duty or for removal in bond to a bonded warehouse or for exportation.