(a) M.C. 1. Vat Account of Spirit received in the Spirit Store.
(b) M.C. 5. Account of spirit recovered in the Laboratory.
(c) M.C. 7. Account of finished preparations issued from the warehouse.
(d) M.C. 19. Advice of samples sent to the Chemical Examiner.
(e) M.C. 10. Account of samples sent to the Chemical Examiner.
(f) D-6. Table book of spirit vats.
(g) D-19. Inspector's Diary.
(h) D-15. Register regarding advance payment on duty.
44. At the end of each month the approved manufacturer shall deliver statement in form M.C. 11 and in form M.C. 13 in duplicate to the officer-in- charge, who shall after verification submit them to the Collector. The Collector shall forward one copy direct to the Financial Commissioner, the duplicate copy being sent to the Commissioner for information. The approved manufacturer shall also furnish such true statement as may be required by the Collector in the forms prescribed under the rules.
45. All registers and forms of the M.C. and D. series shall be printed and supplied by the approved manufacturer free of charge. Forms bounded together shall bear printed serial and consecutive numbers. Loose sheets of such forms as are necessary shall also be supplied to the officer-in-charge.
Section F Stock-taking and Wastage
46. The stock of spirit in the spirit store shall be taken by the Officer-in-charge on the last working day of each month.
47. The stock of medicinal or other preparations containing rectified spirit in the warehouse shall be similarly taken.
[47A. If it is found that the wastage in any Chemical Works is excessive, or in the process of manufacture exceeds the following scale, the Financial Commissioner may, after considering the monthly statement furnished under Rule 44, call upon the approved manufacturer to pay duty at such rate, not exceeding the tariff rate, as he may deem fit on the whole or any part of the wastage which may appear to be excessive or due to theft or fraud :-]
(1) For medicinal preparations Per cent (monthly average)
(a) Extract and concentrated infusions made directly by double percolation or distillation in vacuo, from crude drugs such as root, bark, leaf or thizome 20
(b) Tincture and other preparations made direct from crude drugs such as root, bark, leaf, rhizome, gum or resin 10
(c) Other tinctures and preparations. 5
(2) For non-medical preparations -,
(a) Essences made direct from crude drugs.
10
(b) All other preparations. 5
Provided that the rate of wastage allowed in case of preparations made in concentrated forms or extracts of particular forms of drugs will be only 5 per cent.
Provided further that the wastage to be allowed to Chemical Works equipped with automatic plants will be further reduced by 25 per cent of the amounts indicated above.
48. Nothing in these rules justifies the use on a label or, in an advertisement of words stating or implying that the preparation is sold under a Government guarantee as to contents or quality.
49. If a fire occurs in a Chemical Works the Collector should immediately cause an enquiry to be held by a gazetted officer in order to determine the liability of the licensee to pay duty on the spirit wasted. No duty will ordinarily be assessed on spirit on which duty has not been paid; but if duty has been paid on any quantity of spirit contained in the preparations, although these have not left the Chemical Works, the Collector must satisfy himself that the spirit was really destroyed before any refund is paid. If such refund is to be paid, it shall be calculated on the actual quantity of spirit on which duty has been paid. Once preparations have passed out of the Chemical Works no refund of duty shall be paid upon them. The previous sanction of the Financial Commissioner is required before any such refund can be paid and if either duty is to be levied or refund is to be granted the Collector in his report should come to a clear finding whether the loss was due to the preventable causes, which should have been foreseen or guarded against by the licensee.
50. If the approved manufacturer infringes or causes or permits any person to infringe any of the conditions enumerated above or any of the conditions of his license, the Collector may revoke and determine the license and he may forfeit to Government the whole or any part of the security deposit :
Provided that if the infringement is of a minor nature, the license may be restored and the order forfeiting the security may be set aside on payment of a sum not exceeding Rs.
50 :
Provided further that if the manufacture is declared to be sub-standard preparation by the Medical Officer designated under Rule 36 the license may be restored and the order forfeiting the security may be set aside on payment of a sum of Rs. 50 in the first instance Rs. 100 in the second, Rs. 200 in the third and Rs. 500 for each subsequent sub-standard manufacture.
51. The Financial Commissioner reserves to himself the right of adding to altering, revising or changing these rules from time to time either after or without consulting the licensee of a Chemical Works, and the licensee shall carry out all orders and instructions issued in these rules, in their original or revised form, so long as he holds his licence.