(1) Notwithstanding anything contained in these rules, the licences granted under these rules during the financial year 1981-82 to licensees under the Tamil Nadu Indian-made Foreign Spirits(Supply by wholesale) Rules,1981, shall be eligible for renewal for the period from the 1st April 1982 to 30th June 1982, if renewal has been applied for already or if applied for to the Commissioner through the concerned Assistant Commissioner within fifteen days from the 21st April 1982, if not already applied for. The said licensees shall not be entitled to store liquor in bond after the 30th June 1982.
(2) The licence fee payable for the renewal of licence for the period from 1st April 1982 to 30th June 1982, shall be Rs.2,500/-(Rupees two thousand and five hundred only). Any licence fee in excess of this amount paid by the applicants for renewal of the licence shall be refunded.
(3) All stocks of liquor stored in bond of such licensees as on the 30th June 1982 shall be surrendered to the Excise Supervisor Officer and shall be released wholly or in parts, as the case may be, by the Excise Supervisor Officer only on payment of the appropriate excise duty and vend fee payable for the quantity required to be released before the 31st July, 1982. On failure to do so, the Commissioner or any officer authorised by him in this behalf, shall be at liberty, after the 31st July 1982, to dispose of the stock of liquor stored in bond in whatever manner considered suitable by him and pay the cost recovered on such disposal to the licensee. Until the stocks of liquor stored in bone are completely disposed of, the licensee shall be bound to bear the rental of the bonded warehouse, the cost, of the excise supervision and all other incidental expenditure.
FORM BW.AI.I [See Rule 3 (1)] (Here affix Court Fee label to the value of two rupees) ORIGINAL/RENEWAL To The Commissioner of Prohibition and Excise , Chepauk, [Chennai] 600 005.
Through : The Assistant Commissioner of the ……………………..district.
APPLICATION FOR A LICENCE IN FORM B.W.L.FOR STORING INDIAN –MADE FOREIGN SPIRITS IN BONDED WAREHOUSE
1. Name (in Block letters) and permanent address of the applicant (in the case of Firm or Company,the names and addresses of the partners or Directors thereof should be given).
2. Place and premises where the Indian-made Foreign Spirits are to be stored together with description (correct plan of the building or rooms to be used as bonded warehouse to be enclosed in triplicate).
Note.- Building or rooms should conform to the requirements in Rule 6.
3. Maximum quantity of each of kind Indian-made Foreign Spirits required to be stored in bond at any one time.
4. Date from which the applicant desires to store Indianmade Foreign Spirits in bond.
5. Whether the applicant is prepared to deposit Rs.20,000 as security deposit for due observance of the condition of the licence.
6. Whether the applicant holds a licence under the 1[Tamil Nadu Indian-made Foreign Spirits (Manufacture) Rules, 1981 or TNIMFS (Supply by Wholesales) Rules 1983] and if so furnish the period of its validity.
7. 1[Amount of Application fee and licence fee paid (Receipted challan to be enclosed).]
I hereby declare that.-
(1) the particulars given above are correct.
(2) I have gone through the Tamil Nadu Indian-made Foreign Spirits(Storage-in-bond) Rules 1981 relating to the licence applied for by me herein and am conversant with the provisions thereof.
I hereby undertake to abide by the conditions of the licence and the provisions of the Tamil Nadu Prohibition Act ,1937 (Tamil Nadu Act X of 1937) and the Rules made thereunder.
Place:
Date: Signature of the Applicant FORM B.W.AG.
[See Rule 3 (2)] FORM OF THE AGREEMENT TO BE EXECUTED BY THE LICENSEE OF INDIAN MADE FOREIGN SPIRITS BONDED WAREHOUSE.
(Delete the letter and words not applicable) KNOW ALL MEN BY THESE Present that I/we…………….(hereinafter called the obligor(s) am/ are jointly and severally held and firmly bound to the Governor of Tamil Nadu (herein after called )‖ the Government‖) in the sum of rupees…………………to be paid to the Government for which payment well and truly to be made, I/We jointly and severally bind myself/ourselves and my/ our heirs, executors and administrators by these presents.
WHEREAS the obligor(s) having applied to the Commissioner of Prohibition and Excise , Tamil Nadu (herein after called ― the Commissioner‖) for and obtained a licence for storage-in-bond of Indian-made Foreign Spirits at ……….the licence being entered in the records of the Commissioner as Licence No………….dated…………….
AND WHEREAS the Commissioner has required the obligor(s) to deposit the security amount in cash of rupees …………………entered in the Commissioner’s favour, namely………………………AND WHEREAS the obligator’s has/have deposited with the Commissioner, the cash as afore metioned;
Now the condition of this Bond is that if the obligor(s) shall observe all the provisions of the Tamil Nadu Prohibition Act 1937 (Tamil Nadu Act X of 1937), the Rules Notifications and Orders made or issued thereunder and in particular the Indian-made Foreign Spirits (Storage-in-Bond) Rules, 1981, and shall store, deposit or keep all Indian-made Foreign Spirits in the bonded warehouse and shall not remove or issue from the bonded warehouse before the proper Duty or fee if any, has been paid, any Indian-made Foreign Spirits except as provided for in the said rules;
And if the obligor(s) pays/pay into the Government Treasury all dues, whether excise duty or fees payable by the obligor(s) under the provisions of the Act and the Rules and the orders made thereunder and complies with all the provisions of the Act, the Rules, the Orders and Notifications issued thereunder, this obligation shall be void but otherwise and on breach in the performance of all or any of the terms and conditions therein contained the same shall be in full force:
And it is hereby agreed and declared that the Government may, at its option appropriate the said amount of security deposit in satisfaction of any amount due to the Government under this bond and this Government may also recover any such amount as if it were an arrear of land revenue under the Provisions of the Tamil Nadu Revenue Recovery Act,1864 (Tamil Nadu Act II of 1864) for the time being in force or in any other manner as the Government may deem fit.
I/We declare that this bond is given under the provisions of the Tamil Nadu Indian-made Foreign Spirits (Storage-in-Bond) Rules,1981 for the performance of an act in which the public are intersted.
In witness whereof Thiru………………obligor(s) and Thiru…………..acting for and on behalf of any by the order and direction of the Governor of Tamil Nadu have here unto set their hands this …………………………………..day of …………….19 Place:
Date:
Signature of the obligor(s) Address (1) Occupation Address (2) Occupation Witness (1)
(2) Accepted by me this ……………………..day of……………………… (Commissioner) FORM B.W.L.
[See Rule 4 (2)] Licence No.
LICENSE FOR STORAGE IN BOND OF INDIAN-MADE FOREIGN SPIRITS Licence is hereby granted under and subject to the provisions of the Tamil Nadu Prohibition Act,1937 (Tamil Nadu Act X of 1937) and the rules and orders made there under to ……………………………………..of…………………………(herein after referred to as ―the Licensee‖ authorising him to store in bond Indian-made foreign spirits at………………….in the district of………………………….(hereinafter called the bonded warehouse) during the period commencing on …………….and ending with (both days inclusive)………………………subject to the following conditions namely:— CONDITIONS
1.The licensee shall pay into the Government Treasury a sum of Rs…………… (Rupees……………………)as licence fee and a sum of Rs……………..(Rupees……………………) as security deposit.
2. The licence extends to the storage in bond of Indian-made foreign spirit not exceeding………………litres……………….in the aggregate at any one time.
3. The licensee shall pay to the Government in advance at the beginning of each month from the date of licnce, the entire cost of the excise staff appointed for the purpose of excise supervision which includes dearness allowance, uniform allowance and other compensatory allowance and also pension and leave salary contribution calculated at such rates as may be prescribed by Government from time to time.
4.(1) If the licensee desires to discontinue the bonded warehouse he shall give one month’s previous notice in that behalf to the Commissioner.
(2) If the licensee fails to give such notice, he shall be liable to pay the cost of the Excise Staff appointed at the bonded warehouse for excise supervision until it is withdrawn.
5. The expenses in respect of excise escort prescribed for the receipt or removal of Indian-made Foreign Spirit shall be paid by the licensee to the Government.
6. The licensee shall carry on the business at his bonded warehouse either personally or by an agent or servant duly authorised by him in this behalf in writing signed by himself and countersigned by an Excise officer not below the rank of a Deputy Tahsildar.
7. (1) The licensee shall keep in the bonded warehouse a true and correct account of the daily transaction of Indian-made foreign spirits received, issued and held in balance at the bonded warehouse. The passes and counterfoils of the passes covering the receipt and issues of the said liquor shall be kept along with the account. The accounts and passes shall at times be open to inspection by officers of Prohibition and Excise Department not below the rank of a Deputy Tahsildar.
(2) The licensee shall furnish to the Excise Supervisory Officer on or before the 7th day of each month a statement showing the quantity of Indianmade Foreign spirit received at, and issued from the bonded warehouse during the preceding month and also the quantity of the said liquor held in balance at the end of the preceding month and shall furnish such other information as the Commissioner, Collector or the Excise Supervisor Officer may, from time to time require.
8. The licensee shall keep an Inspection note book at the bonded warehouse for the use of the inspecting officers. The page of said book shall serially numbered and sealed with the seal of the Assistant Commissioner.
9. The licensee shall not, without the permission of the Commissioner sell transfer or sub-let the licence of storing in bond Indian-made foreign spirit granted to him nor shall in connection with the exercise of the said right enter into any agreement which in the opinion of the Commissioner is of a nature of a sub-lease. No person shall be recognised as the partner of the licence for the purpose of this licence unless the partnership has been declared to the Commissioner before the licence is granted and the names of the partners have been entered jointly in the licence or if the partnership is entered into after granting of the licence, unless the Commissioner agrees, on application made to him, to alter the licence and to add the name of the partner in the licence.
10.The licensee shall abide by the conditions of this licence and the provisions of the Tamil Nadu Prohibition Act ,1937 (Tamil Nadu Act X of 1937) and the rules and orders made thereunder.
11. The licensee shall obey all orders issued from time to time by the Commissioner, the Collector of the District and the Assistant Commissioner.
12. The licensee, his heirs, legal representative or assignee shall have no claim whatsoever to the continuance or renewal of this licence after the expiry of the period for which it is granted. It shall be entirely within the discretion of the Commissioner to permit or not, the assignee of the licence in case of sale or transfer, or the heir or legal representative of the licencee in case of his death to have the benefit of the licence for the unexpired portion of the terms for which it is granted.
13. This licence may be suspended or cancelled in accordance with the provisions of the Tamil Nadu Prohibition Act ,1937 (Tamil Nadu Act X of 1937).
14. Breach of any of the conditions of this licence of the Tamil Nadu Indian-made Foreign Spirit (Storage–in-Bond) Rules, 1981 either by the licensee or by any person in his employment, shall entail on the licensee or the person in his employment of both the penalties referred to in Rule 22 of these rules.
15. In the case this licence is cancelled during the currency of the period of licence or is not renewed on its expiry, the licensee shall forthwith surrender the whole stock of Indian-made Foreign Spirit held in balance at the bonded warehouse to the Excise Supervisor Officer for disposal.
Granted this ………………….day of ……………20 Commissioner of Prohibition and Excise FORM BW.AI.2 [See Rule 19 (1)] APPLICATION FOR THE GRANT OF PERMIT FOR MOVEMENT OF INDIAN –MADE FOREIGN SPIRITS FROM THE MANUFACTORY TO THE BONDED WAREHOUSE To The Commissioner of Prohibition and Excise , Chepauk, [Chennai] 600 005.
1 Name and address of the licensee 2 Licence number and date 3 Quantity and description of the Indian-made Foreign Spirits proposed to be moved from the manufactory to the bonded warehouse.
4 Manufactory from which and the bonded warehouse to which to be moved 5 The route of transport 6 The period for which the permit to be current Place:
Date: Signature of the Applicant FORM B.W.M.P [See Rule 19(1)] PERMIT FOR MOVEMENT OF INDIAN-MADE FOREIGN SPIRITS FROM THE MANUFACTORY TO THE BONDED WAREHOUSE.
Thiru/Tvl………………………..is/are hereby permitted to move by rail/ road Indian-made Foreign Spirits Specified below from his/ their manufactory at…………………….
Sl.No Kind of commodity Quantity allowed to be moved Route by which to be transported and border check post/police station in which the vehicle carrying the consignment should report.
(1) (2) (3) (4) CONDITIONS
1.This permit shall be valid for ……………………..days from the date of issue and shall be carried along with the consignment. In shall be used only once during the currency. The consignment shall not be broken in bulk while in transit and shall be moved in one lot and brought to the destination before the expiry of the period of validity.
2. The consignment shall be opened only at the time of verification by the Excise Supervisor Officer in-charge of the bonded warehouse and shall be taken into account only after verification.
3. The licensee shall furnish proof of true strength of the liquor got from the manufactory or provide samples to the Commissioner for test in the laboratory for ascertaining the strength for purposes of final assessment of duty.
4. The licensee shall give prompt intimation to the Excise Supervisory Officer on the arrival of the consignment so that verification may be done within ten days of arrival of the consignment.
5. The contingent shall be made available for verification at the border check posts and the police stations specified in the permit and such verification shall be got recorded in the Goods Vehicle Record and this permit.
6. This permit shall be surrendered to the permit issuing authority if it is not made use of within the currency of the permit.
7. The permit holder shall inform the Commissioner and the Inspector General of police (Enforcement) as soon as movement of the consignment is started so as to enable verification enroute.
8. The permit holder shall ensure that the manufactory from which the stocks are moved seeks the advice in Form D.W.Ad.to the Commissioner and the Assistant Commissioner of the district where the bonded warehouse is situated and to the Excise Supervisor Officer in-charge of the bonded warehouse.
9. All the requirements of the Tamil Nadu Indian-Made Foreign Spirits (Storage–in-bond) Rules, 1981, should be adhered to by the permit holder and breach of any of the condition of permit or the licence or these rules, or the Tamil Nadu Prohibition Act,1937 shall be subject to the penalties under the said Act and the rules framed thereunder.
Seal:
Date:
Signature Designation (Permit Issuing Authority ) FORM B.W.Ad.
[See rule 19 (2)] FORM OF ADVICE TO BE SENT BY THE MANUFACTORY TO THE COMMISSIONER, ASSISTANT COMMISSIONER AND THE EXCISE SUPERVISORY OFFICER 1 Name and address of the manufactory 2 Name and address of the bonded warehouse to whom the consignment is sent 3 Description (in full) of the Indian-Made Foreign Spirits sent from the manufactory.
4 Quantity sent in each kind
(i) Bulk Litres.
(ii) Strength
(iii) Equipment in proof litres 5 Particulars of consignment from which the Indian-made Foreign Spirits were bottled along with the number and date of the distillery permit if any 6 Number and date of the movement permit issued by the permit issuing authority.
7 Number and date of the export permit issued by the Excise authority ,at the place of export (in the case of manufactories situated outside Tamil Nadu) 8 Date of despatch of the consignment Place:
Date:
Signature of the Manufactory from which the stock is moved.
Countersigned Officer –in-charge of Supplying Manufactory.
FORM B.W.A1.3.
(See rule 10) (To be made in triplicate) Application No. Date:………….
Thiru/Tvl.
Bonded Warehouse.
LICENCE NO.
To The Assistant Commissioner, Prohibition and Excise.
Sir, Please permit me/us to issue/ remove the stocks of Indian-made- Foreign Spirits from my/our bonded warehouse for which excise duty and vend fee have been paid as detailed below:- 1 Kind of Indian-made-Foreign Spirits for issue 2 Number of bottles to be issued/removed 3 Contents in each bottle 4 Bulk Litre 5 Proof Strength 6 Rate of Excise Duty 7 Amount of Excise Duty 8 Amount of Vend Fee 9 Challan number, date and name of the Treasury into which the excise duty and vend fee were remitted.
10 Consignor’s address.
11 Remarks.
Signature of the licensee.
Checked and found that proper excise duty/Vend Fee have been paid issue of permit recommended.
Excise Supervisory Officer, Bonded Warehouse.
FORM BW.TP.
(See rules 10 and 17) PERMIT FOR TRANSPORT OF INDIAN-MADE FOREIGN SPIRITS Tvl…………………….are hereby permitted to transport by rail/road Indian-made Foreign Spirits specified below from…………. to…………….
through…… (Kind of commodity with name and brand) Quantity allowed to be transported Period of currency of the permit Rate by which the consignment to be moved
(1) (2) (3) (4) CONDITIONS
1.This permit shall be used only once during its currency and shall be carried along with the consignment. The consignment shall reach the destination and on arrival be intimated for release within the time stipulated above.
2. The consignment shall not be broken in bulk while in transit and it shall be transported in one lot.
3. The consignment shall be opened only at the time of verification by the Officers mentioned in Rule 20 to verify the consignment and shall be taken into account only after such verification.
4. The transport shall give prompt intimation to the officer mentioned in rule 20 on arrival of the consignment so that verification may be done expeditiously and the verification report sent to the permit issuing authority within ten days of arrival of the consignment.
5. Tvl…………………….are informed that this permit should be surrendered to the permit issuing authority if it is not made use of within the currency of the permit.
6. The consignment should be transferred only by the route specified in this permit.
Signature:
Seal:
Date: Designation:
Authority issuing the permit.
FORM G.I.B.
[See rule 14] INSPECTION NOTE BOOK INSTRUCTIONS TO INSPECTING OFFICERS.
1.This book shall be used until completely exhausted. It shall be recovered from the licensee on the expiry of the licence and may be re-issued ,if the same licence is renewed and if pages are available for further use. Used books recovered from the licensee shall be sent to the office of the Assistant Commissioner (Prohibition and Excise ) concerned where they shall be retained for a period of five years. In the event of suspension of the licence, the book shall be recovered and reissued only after the licence is restored and suitable remarks made in the book. If the licence is cancelled for any reason, the book shall be recovered and sent to the office of the Assistant Commissioner (Prohibition and Excise) in the same way as used books.
2. This book is divided into four sections as follows:— Section I- Description of the licence (Licence in Form BWL) Section II- Statistics Issues Revenue Section III- Details of punishments Section IV- Remarks by Inspecting Officers.
3. In section I, under the words, ―Maximum limits‖ the name of the commodity or article licensed for storage-in-bond shall be entered.
4. In section II, relating to issues a separate column shall be used for each commodity dealt with under the licence and the name of the article shall be written in the space provided in the heading above the words ―in a month‖ and ―up to month‖ Separate column shall be maintained under revenue for excise duty and vend fee for Indian-made-Foreign Spirits.
5. The unit of the measurement should be noted in the blank space below the words ―in a month‖ and ―up to month‖ in the heading for examples ―litres‖ or ―milli litres‖ and the columns shall be sub-divided suitably to enable noting of figures and each denominations.
6. In the case of licences under which vend fee is levied, the figures should be noted separately in respect of each commodity.
7. In the heading of revenue particulars, the nature of revenue such as licence fee, Excise Duty, vend Fee, etc., should be noted in the space provided.
If the same item of revenue is derived in the case of different articles dealt with under the licence, separate columns should be used for each article, example vend fee on Brandy, vend fee on medicated Wines, etc., INSTRUCTIONS TO THE LICENSEE
1. This book is the property of the Government and must be returned to the Excise Supervisor Officer –in-charge of bonded warehouse on expiry of the period of the licence.
2. This book should always be kept at the bonded warehouse in the safe custody of the licensee or his authorised agent and should be made available to any officer empowered to inspect the licence. It should be handed over to such officer on demand on a receipt being given therefor.
3. The licensee shall promptly hand over this book to the Excise Supervisor Officer-in-charge of the bonded warehouse in the event of suspension or cancellation of the licence for any reason and at the time of expiry of the licence.
4. The remarks made in this book by Inspecting Officers are binding on the licensee. The licensee is prohibited from making any entry, correction or alteration in the book except noting the remarks, made by the Inspecting Officer.
5. The licensee shall promptly carry out the directions or instructions given in this book by the Inspecting Officer and shall produce such records, furnish such information or explanations as may be demanded by the Inspecting Officer without a separate communication being made for the same.
SECTION I DESCRIPTION OF THE LICENCE
1. Number and kind of licence
2. Currency of the licence
3. Address of the bonded warehouse with boundaries
4. Name and address of the licensee
5. Name of authority granting the licence and number and date of the order
6. Maximum limits--- Possession at a time Issues in a month Issues in a quarter Issues in a year SECTION II STATISTICS Sales.
Year 20 20 Name of commodity Name of commodity Name of commodity Name of commodity Initial of Inspecting officer. In a month Up to month In a month Up to month In a month Up to month In a month Up to month
(1) (2)
(3) (4)
(5) (6) April May June July August September October November December January February March REVENUE 20 20 Item of Revenue Item of Revenue Item of Revenue Initial of Inspecting Officer.
Period Quantity Amount Rs.
Date of payment Period Quantity Amount Rs.
Date of payment Period Quantity Amount Rs.
Date of payment
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) SECTION III DETAILS OF PUNISHMENTS, IF ANY, INFLICTED ON THE LICENSEE INCLUDING WARNINGS AND ADMONITIONS ISSUED.
(a) Date of offence:
(b) Nature of offence:
(c) Date of judgment or order:
(d) By whom inflicted :
(e) Number of case or order:
(f) Punishment :
SECTION IV REMARKS BY INSPECTING OFFICERS Remarks FORM BW.AC.
[See rule 14] REGISTER OF ACCOUNTS OF INDIAN MADE FOREIGN SPIRIT STORED-IN-BOND,ISSUED AND HELD IN BALANCE AT THE BONDED WAREHOUSE FOR THE MONTH OF 20.
Note .---(i) All corrections shall be in red ink (ii) No erasings are allowed.
Date Pass number and date Received Spirits Wines Fermented Liquors Litres 750ml 375ml 180 ml Litres 750 ml 375 ml 180 ml Litres 750 ml 375 ml 180 ml
(1) (2) (3) 1 2 3 4 Balance of the month Up to 31st – Total received Opening Balance Grand Total Less Sold Closing Balance ………… ………… ………… ………… Date
(1) Pass number and date
(2) Issued Spirits Wines Fermented Liquors Litres 750ml 375ml 180 ml Litres 750 ml 375 ml 180 ml Litres 750 ml 375 ml 180 ml
(4) 1 2 3 4 Balance of the month Up to 31st – Total received Opening Balance Grand Total Less Sold Closing Balance ……….
……….
……….
……….
Signature of the licensee or his autorised servant Details of treasury receipt for payment of duty Remarks
(7) (8) (9) Balance of the month-
1.
2.
3.
4.
Up to 31st Total received - Opening Balance…….
Grand Total…………..
Less sold……………… Closing Balance …….