(1) Subject as hereinafter provided, the licensee shall in respect of any set of premises on which he makes sweets, obtain from the Collector an entry book in form S-3.
(2) Subject to the provisions hereinafter contained with respect to deferred payment of duty, the following provisions shall have effect with respect to the entry book so to be kept and to the entries to be made therein :-
(a) The licensee shall keep the book in some part of the premises at which the manufacture is carried on so that it shall, at all reasonable times, be available for the inspection by any authorised officer and on demand by the said officer shall deliver up the book to him .
(b) The licensee shall keep in the book such accounts of the manufacture of sweets at his licenced premises and of sweets received thereat or sent therefrom, as the book in use for the time being shall, enter the particulars of such accounts in the parts and columns provided in such book for the purpose.
(c) The licensee shall make the entries required to be made of aforesaid before the expiration of the day on which the materials are used or on which the sweets are received at or removed from the licensed premises and shall at the time of making any entry, insert, the date on which it is made.
(d) The licensee shall not score out or obliterate any entry once made in the book nor shall he cancel or alter any such entry except to correct a clerical error.
(e) The licensee shall forthwith at the end of each month and together the several items of the quantities so removed as aforesaid on each day in the month and show at the foot of the account in litres, the total quantities for the month and the amount of duty payable in respect of these quantities.
(f) Duty on issues shall be calculated according to the strength declared by licensee and verified by the Excise Officer empowered in this behalf by the Collector. In the case of disagreement between the licensee and the Excise Officer the duty shall be calculated according to the strength declared by the Chemical Examiner to Government Punjab. No sweets shall issue unless the strength has been tested and declared.
[17A. The licensee shall maintain a register showing the material used and spirit manufactured for fortification of the wines.]
18. Subject to the provision hereinafter contain with respect to deferred payment of duty, the licensee shall furnish to the Collector each day a true return in form S-4 stating whether any sweets have been removed from the licensed premises during the day.
19. Subject to the provision hereinafter contained with respect to deferred payment on duty, the duty on sweets shall become due at the time when the sweets are issued from the licensed premises and the licensee shall at the time of making the return aforesaid pay to the Collector the amount appearing in the return to be due in respect of duty on sweets issued during the period to which the return relates.
20. Every return made in pursuance of these rules shall be signed by the licensee or by some person duty authorised by him in that behalf.
21. The [Excise Commissioner] may, if he thinks fit defer payment of duty of any sweets to a date not later than the 15th day of the month succeeding the month in which the sweets are removed from the licensed premises provided the licensee executes a bond in form D-19 mutatis mutandis.
22. When the licensee proves to the satisfaction of the Collector that any sweets after having been removed from the licensed premises have been returned to him as unfit for consumption, then any duty paid or, charged in respect of those sweets shall be remitted.
provided always that-
(a) notice that the sweets have been returned as aforesaid must be given to the Collector or any officer authorised by the Collector, on their being received by the licensee; and
(b) proper facilities must be provided for the examination of the sweets by the said officer; and unless the requirement aforesaid are complied with or unless the Collector in any special case thinks fit to dispense with such compliance, duty shall not be remitted.
Form S-1 License to manufacture and to bottle sweets.
License for the manufacture of sweet is hereby granted to_______________ in the district of______________________ Subject to the Punjab Sweets (Manufacture) Rule (a copy of which is herewith attached) and to such other rules for the security of the revenue as the Financial [For Punjab - Excise] Commissioner may issue from time to time, the infraction of any of which rule, intent to defraud the revenue, will involve forfeiture of licence.
Dated_________________ _____________ Collector Form S-2 Entry I/We the licenced manufacturer(s) of sweets, do hereby withdraw all former entries and do now make entry of the following rooms, places and vessels in my/our licenced premises situate at_____________ in the district of_________ Name____________________ Residence_________________ Date_____________________ Here enter full particulars of each room or place Name___________________ Date____________________.
Received by me this____________ day of__________________ Entry examined and checked with the places, room and vessels shown herein and found correct (with the following exception) :- If incorrect, the correct details should be here specified. If correct, strike out the words in brackets Inspector's name__________________ Date______________ Examined and passed.
Date______________ _______________________Excise and Taxation Officer Form S-3 ___________________________________________ Collection ___________________________________________ District ___________________________________________ Station Entry Book For Makers For Sale Of Sweets Year ending 31st March, 19______ Delivered to_____________________ of_____________ maker of sale of sweets.
_______________ Officer. (Date, stamp and address) Entry Book For Makers For Sale Of Sweets Part I - Folios 1-2 - Materials used and still sweets produced.
Part II - Pages - Still sweets for conversion into sparkling sweets and sparkling sweets produced.
Part III - Pages 5-9 - Sweets issued for consumption.
Part IV - Pages 13-14 - Duty paid sweets returned in potable condition.
Notes :- (1) The expression "sweets" includes still or sparkling wines made wines, mead and matheglin.
(2) Every maker for sale of sweets must observe the following provisions in relation to the Entry Book:-
(a) He must keep the book in some part of his entered premises at all times ready for the inspection of the officers of Excise, and must permit any officer at all reasonable time to inspect the same, and make extracts therefrom.
(b) He must keep in the proper parts of the Entry Book an account of all materials used and sweets produced at the factory, and of the sweets received, issued or removed therefrom, and enter the particulars required by the headings of the columns provided and must furnish periodical returns and pay duty in accordance with the relative Statutory Regulations.
(c) He must not cancel, obliterate, or alter any alter any entry in the book, or make therein any entry which is untrue in any particular.
Part I - Materials Used and Still Sweets Produced Material Used In The Manufacture For Sale of Sweets Date Fruit or Fruit Juice Fruit Grown in Punjab or India Other kinds Of making the entry On which the materials are used or intended to be used Raisins (Imported) Current (Imported) Grapes (Imported) Grape Must or Grape Juice (Imported) Weight Description Weight Description Kilograms Kilograms Kilograms Litres Kilo grams Kilo grams Materials used in the Manufacture for Sale of Sweets Sugar or Saccharines Substances Saccharine Foreign Wine Sweets including Basis or Neutral Sweets whether of own manufacturer or not Materials not included in the foregoing columns Spirit used for certifying purposes Weight Description *[Litres]Description Quantity or weight DescriptionProof *[Litres] [*Kilograms] *[grams] *[Litres] Subsituted by Excise and Taxation Commissioner, Punjab's Notification No. G.S.R.
96/P.A.I/14/Section 59/62, dated the 23rd June, 1962.
Total Quantity Of Each Description Of Sweets manufactured [To be entered at the end of each week (or month if bond has been given)] Description Basis or neutral sweets for the sale as such to other manufacturers Sweets for use as a beverage, unaltered or for conversion into sparkling sweets Week (or month) in which manufactured Litres Litres
PART II - Still Sweets for Conversion into sparkling Sweets and sparkling Sweets Produced Date Quantity DescriptionDate when made Sparkling Sweets Produced Of making the entry On which still sweets are put into conversion process Of own manufacture Received from other manufacturers duty free Quantity Description *[XXX]*[XXX] *[LITRES] *[LITRES] *[XXX]*[LITRES]
PART III - Sweets sent out for consumption Date of making the entry Date when sent out Person or persons to whom the sweets are sent Quantity*[Litres] Description Name Address Still Sparkling *[XXX]*[XXX]
PART IV - Duty paid sweets returned in portable condition By whom returned Quantity in Litres Date of making Date when returned NameAddressStillSparklingDescription XXX XXX *In addition to making any entry herein the manufacturer must immediately notify to the officer of the return of any sweets.
Form S-4 Collection_____________________ District_______________________ Station________________________ Sweets Return of the quantity of Sweets issued from the_______________________ during the day/week/month ending_________________ 19_____________ ____________________________________________________________ ____________________________________________________________ Quantity Litres Still Sweets Sparkling Sweets Amount of Duty Rs. nP.
Note :- It is essential that the certificate below be filled in and signed.
(1) Name in full (1)______________
(2) Address of (2)______________
(3) Director, Secretary or other authorised official being of a company incorporated under the companies Acts or a partner of a private company or firm.
(3)_________ of the firm (Delete 3 and 4 in the case of single owner).
(4) Title of company or firm. In the case of a company delete the words "of the firm of"
(4)____________________ Who is/are the owner(s) of the above- mentioned business hereby declare that the foregoing particulars contain a full and true account of the sweets issued from the above named premises for consumption in India.
If the declaration is made by an authorised person the words "duly authorised by" should be entered at (3) and (4) and the words "of the firm of" deleted.
Dated this___________________ day of______________ 19__________ _____________(Signature of person making the return).
Signed or acknowledged by____________________ in my presence ____________ Officer of Excise ______________ Station _______________ Date.
The particulars agree with the corresponding aggregate in the entry book.
_______________ Officer _________________ Date --------